Classification of Alexa Echo Family Devices and applicability of notification

In re Amazon Wholesale India Private Limited (CAAR Delhi)

M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short). The application was received in the Secretariat of CAAR, New Delhi on 12.03.2021. The application was accordingly registered under serial No. 05/2021-Delhi dated 12.03.2021.

2. The applicant vide entry in column 13 of the application Form CAAR-1, requested that in terms of provisions of regulation 13 of the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), Central Board of Indirect Taxes and Customs (CBIC, in short) may designate a Principal Commissioner/Commissioner, in the matter. Accordingly, upon reference by the Secretariat of CAAR, New Delhi, CBIC vide letter dated 05.04.2021 designated the Principal Commissioner of Customs, ACC (Import), New Customs House, New Delhi under the provisions of the Customs Act, 1962 read with the CAAR Regulations.

3. On designation of Principal Commissioner of Customs, ACC Import, New Delhi, in the matter, Secretariat of CAAR, New Delhi sought comments of the designated Principal Commissioner on the application for advance ruling, vide letter dated 08.04.2021. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi vide their letter dated 01.06.2021 have been received.

4. The applicant has sought ruling regarding appropriate classification of the following eleven (11) devices, which are proposed to be imported by the applicant from March 2021. These eleven devices can be categorized Subject Echo devices [from S. No. (i) to (ix)] and the remaining two as Subject Echo Family Compatible devices [at S. No. (x) and (xi)]. They are together said to constitute Echo Family devices with certain common features. The applicant has described the subject Echo devices as communication devices in the form of smart speakers with Alexa technology built in it (emphasis supplied). They can perform multiple functions, including answering questions, playing music, reading news/audio-book, providing traffic, weather and other real-time information and controlling smart devices. The subject Echo devices do not support cellular services; require internet connection to perform their functions, i.e. they do not have modem incorporated in them. These devices are Bluetooth enabled, which makes it possible to connect such devices with users’ phone/or external speaker. When devices are connected to the users’ phone, they can play audio stored in the phone, and when they are connected to an external speaker, the audio output is played through the external speaker instead of the internal speaker.

4.1 In addition to the above common features of the Echo Family devices, following salient details and functioning/working of the specific devices merit brief mention:

(i) Echo 4th Generation with Model No. L4S3RE (Echo 4^th Generation, in short);

Echo 4th Generation also has a built-in smart home hub (ZigBee and Halo), temperature sensor and an ultrasonic-based presence and motion detection feature. The ultrasonic-based presence and motion detection feature can be used to detect when a user enters or exits a room. This device is MIMO (Multiple Input/Multiple Output) enabled.

(ii) Echo Dot 4th Generation with Model No. B7W64E (Echo Dot 4th Generation, in short);

Echo Dot 4th Generation has the same basic features of Echo 4th Generation, including the ultrasonic-based presence and motion detection feature to detect when a user enters or exits a room. However, Echo Dot 4th Generation does not support MIMO and sound quality of Echo (4th Generation) is comparatively better.

(iii) Echo Dot 4th Generation with Clock with Model No. B7W644 (‘Echo Dot 4th Generation with Clock’, in short);

The Echo Dot 4th Generation with clock is similar to Echo Dot 4th Generation in terms of basic functions and features. It additionally has LED display for viewing time and showcasing daily information such as current time, temperature, air quality, current state of timers and alarms, etc. This devices is not MIMO enabled.

(iv) Echo Show 5 – Digital Media Receiver (With Display Screen) with Model No. H23K37 (Echo Show 5, in short);

Echo Show 5 also has a screen with front camera. With the help of this product, a user can perform various functions including accessing visual information panels. It also has manual shutter to close the camera. It has 5.5″ display screen which is used for video calling with the help of camera andmicrophone etc. This device is not MIMO enabled.

(v) Echo Show 8 – Digital Media Receiver (With Display Screen) with Model No. C7HGN3 (Echo Show 8, in short);

Echo Show 8 has an 8′ display screen. With the help of this product, a user can perform various functions including accessing visual information panels. The display screen can be used for video calling with the help of camera and microphone, video streaming, watching movies/ online shows (on Netflix / Amazon prime / Hotstar etc.), photo display, etc. Echo Show 8 is MIMO enabled.

(vi) Echo Show 10 – Digital Media Receiver (With Display Screen) with Model No. T4E4AT (Echo Show 10, in short);

Echo Show 10 has a 10.1 inches display screen. With the help of this product, a user can perform same functions that can be performed by Echo Show 8. Echo Show 10 has a motorized fixed base, which enables it to pan and tilt the screen, providing hands-free viewability with 140 degrees viewing angle. It has capability to frame an individual within the camera field of view during a video call, which is through functions of pan, zoom and tilt, for which Smart Motion technology is used. Smart Motion depends on Sound Source Localization (SSL) and human/presence/face detection as inputs to determine the motion trajectory. Due to this distinguishing feature, Echo Show 10 can be conveniently placed in Kitchen, Living/Family Room, etc. and its user may continue to work without holding/adjusting the screen manually. Echo Show 10 is MIMO enabled.

(vii) Echo Flex with Model No. C77A68 (Echo Flex, in short);

Echo Flex can directly be plugged into the power socket for functioning. Though Echo Flex has an in-built speaker, the same is not optimized for music playback. Echo Flex enables users with limited counter space to fit the product in small and tight areas and leave counter tops, night stands and other surfaces clutter-free. In addition to the above, the device in question has a USB-A port to enable users to charge their phones while using the device. This USB-A port also enables charging/functioning of accessories like nightlight, clock display, air-freshener, temp/humidity/motion sensors, etc. to be bought separately by the user. Further, users can control these accessories through the product in question. This device is not MIMO enabled.

(viii) Echo Studio with Model No. 02T2V3 (Echo Studio, in short);

Echo Studio is capable of delivering 3-dimensional surround sound. The product in question is different from other Echo Family Devices in terms of the superior sound quality that it offers. The Echo Studio device has 3-dimensional surround sound speakers and can decode and render Dolby Atmos, Dolby Digital 5.1, 7.1 audio formats. The device in question also provides the users an option to tune the speakers for orientation, placement, and room acoustics so that they are adapted to the room they are placed in. Further, Echo Studio has an embedded temperature sensor and a built-in Zigbee smart home hub that can control Zigbee light bulbs, locks, sensors, plugs and in-wall switches. Echo Studio is MIMO enabled.

(ix) Echo Auto – Media Transmission Device with Model No. BP39CN (Echo Auto, in short);

Echo Auto has all the common features, except it does not have a speaker for audio playback. Echo Auto has an in-built speaker for use only during initial device setup. The device is meant to be used in a motor vehicle and allows its users to connect their smartphone to the device via Bluetooth and use Alexa services in their vehicle. Echo Auto uses the data services of the smartphone connected to it to access the cloud and perform its functions. It is not capable of connecting to the internet by itself. However, Echo Auto does not have a screen or speakers for playing output media (in-built speaker is only for initial device setup). Further, the device cannot connect to the cloud on its own, but accesses the same via a smartphone through the Alexa app. This device is not MIMO enabled.

(x) Echo Link – Audio Receiver with Model No. SXP16E (Echo Link, in short);

Echo link, a Subject Echo Family Compatible Device, can be used for streaming Hi-Fi music to any stereo system. In other words, it upgrades a stereo system with high fidelity streaming music and Alexa services. A user can connect Echo Link to the stereo and supported echo devices to play music throughout the home. For instance, if Echo link is connected to Echo speaker as an input device and multiple existing speakers as an output device, then a user may give command to Echo speaker (which acts as an input device) that ‘Alexa, Play XYZ music in all the rooms though Echo link’ or ‘Alexa’, Play XYZ music in my study room though Echo link and then Echo link will connect to the respective speakers or all speakers (which acts as an output device/s) as the case may be, to perform its function. This device is MIMO enabled.

(xi) Echo Link Amp – Audio Transceiver & Amplifier with Model No. K9Y29E (Echo Link Amp, in short);

Echo Link Amp is similar to Echo Link device, except that Echo Link Amp has an additional inbuilt amplifier. Thus, it also amplifies the audio signals that are streamed through it. The user is not required to use an external amplifier in case the user is using passive speakers as output speakers. However, it is to be noted that the feature of amplification may not be used when the signals transmitted through RCA cables and in such a case, Echo Link Amp will transmit the audio signals to output speakers as are received by it from the input devices (subject to conversion, if required). For instance, if Echo Link Amp is connected to Echo speaker as an input device and multiple existing speakers as an output device, then a user may give command to Echo speaker (which acts as an input device) that Alexa, Play XYZ music in all the rooms though Echo Link Amp or Alexa, Play XYZ music in my study room though Echo Link Amp’ and then Echo Link Amp will connect to the respective speakers or all speakers (which acts as an output device/s) as the case may be, to perform its function, which is streaming and amplification of streamed signals. Unlike Echo Link, Echo Link Amp need not be connected to a receiver or amplifier if anyone wants to connect it to passive speakers. This device is MIMO enabled.

5. In the light of the aforementioned, the applicant has submitted the following questions for advance ruling:

(a) Whether the Subject Devices proposed to be imported by the applicant are classifiable under Custom Tariff Item 8517 62 90?

(b) If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the Subject Devices under the Customs Tariff Act, 1975 and effective rate of duty under such appropriate classification?

(c) If the answer to question (a) is in the positive, whether the applicant is eligible to claim benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017, as amended by Notification No. 03/2021-Customs. dated 01.02.2021 on import of Echo Show 5, Echo Auto, Echo Flex, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock?

6. The comments received from the office of the Principal Commissioner of Customs, ACC (Import), New Delhi have been shared with the applicant, as required under the CAAR Regulations. The concerned Principal Commissioner of Customs has stated, inter-alia that all the eleven items are appropriately classifiable under CTH 85176290, i.e. as other apparatus for transmission or reception of voice, image or other data including apparatus for communication in a wired or wireless network (such as a local or wide area network). However, no arguments have been provided in support of the suggested classification. It is also opined that on the basis of facts mentioned in the application along with work-ability and functionality of the goods, they are of the view that benefit vide Notification No. 057/2017 dated 30.06.2017 (S1. No. 20) is available for import of items mentioned at serial number 2, 3, 4, 7 and 9, i.e. goods referred at para 4.1(ii), 4.1(iii), 4.1(iv), 4.1(vii) and 4.1(ix), above.

7. Thereafter, in accordance with the procedure prescribed under the CAAR Regulations, personal hearing in this matter (along with four other applications filed by the applicant regarding classification of other convergence devices) in virtual mode was scheduled on 07.06.2021. In response thereto, the applicant sought clarification whether the said hearing is — (i) for passing an

order on admission of our applications under section 28-I (2) of the Customs Act, or (ii) for the final advance ruling to be given under section 28 — I (4) of the Customs Act. This office has clarified that in view of the shortened timelines as per section 28 —I (6) of the Customs Act, 1962 read with the CAAR Regulations, CAAR has been following the practice of single hearing in the application for advance rulings. I note that the practice followed by erstwhile AAR was to hold two-stage hearing on separate dates, first to decide the admissibility of the application and thereafter, on the merits of the case. However, this Authority has been of the view that the procedure can be simplified and process of pronouncing advance rulings expedited by scheduling a common hearing, wherein the two stages relating to the admissibility of the application and technical discussion could be taken up together, noting that such a procedure would not be consistent with the provisions of the Customs Act. This Authority has been adopting such practice and proposes to continue to do so, unless the facts of a specific case require staggered two-stage hearing.

8. The common personal hearing covering the five separate applications was completed over two days, i.e. 07.06.2021 & 08.06.2021. The learned Advocate Sh. Lakshmikumaran, explained each of the goods covered by the applications, highlighting the salient features of the product and argument in support of the suggested classification of the Echo Family devices.

9. On the basis of the scrutiny of the application, submissions made during the personal hearing and comments of the concerned Principal Commissioner of Customs, the application is found to be valid in terms of the provisions of the Customs Act and the CAAR Regulations. Therefore, the application is allowed in terms of section 28-I (2) of the Customs Act, 1962 read with regulation 10 of the CAAR Regulations, 2021.

10. Further, having gone through the details of the goods as described in the application, comments of the designated Principal Commissioner, submissions made at length during the personal hearing, and on perusal of other relevant material, I proceed to decide the matter and give ruling on the questions raised in the application.

11. At this juncture, I find it relevant to briefly discuss as to how these devices have been described on the website amazon.in, noting the salient features and functions of the products being highlighted.

11.1 Echo 4th Generation: Premium sound powered by Dolby and Alexa; awarded as the best performing smart speaker by Digit 2020; all new echo delivers premium sound.

11.2 Echo Dot 4th Generation: Smart speaker brand in India with Alexa; our most popular smart speaker now comes in a refreshed design and deliver loud, crisp sound with improved bass.

11.3 Echo Dot 4^th Generation with Clock: Smart speaker brand in India with Alexa; our most popular smart speaker now comes in a refreshed design and deliver loud, crisp sound with improved bass.

11.4 Echo Show 5: Smart speaker with Alexa 5.5″ screen, crisp sound and 1MP camera. Echo Show 5 connects to Alexa to give you rich visuals on a 5.5″ screen with a crisp, full sound.

11.5 Echo Show 8: Smart speaker with 8″ HD screen, stereo sound & Alexa; Echo Show 8 connects to Alexa to give you vivid visuals on an 8″ HD screen with rich stereo sound – in a design that fits in any room in your home.

11.6 Echo Show 10: HD Smart display with motion and Alexa; Alexa can show you even more – With a 10.1″ HD screen that’s designed to move with you, video calls, recipes, and shows are always in view. The speakers deliver premium, directional sound.

11.7 Echo Flex: Plug-in Echo for smart home control; this device lets you use your voice to control compatible smart home devices and get help from Alexa in more places in your home; voice control your smart home; Echo Flex has a mini built in speaker that is not optimized for music playback.

11.8 Echo Studio: Smart speaker with high fidelity audio, Dolby Atmos and Alexa. Immersive sound-5 speakers produce powerful bass, dynamic midrange and crisp highs. Dolby Atmos technology adds space, clarity and depth making Echo Studio the best sounding Echo device; five strategically positioned speakers place each instrument and vocal around the room just the way the artist intended; three mid-range speakers provide rich, natural vocals; A single tweeter produces crisp high frequencies and the downward firing woofer generates powerful, room filling bass.

11.9 Echo Auto: Add Alexa to your car; Echo Auto connects to Alexa app on your phone and plays through car’s speakers.

11.10   Echo Link: Stream hi-fi music to your stereo system; upgrade your stereo system and stream music in superior hi-fi sound; Echo Link easily fits into your stereo system; the inputs and outputs provide compatibility with existing digital and analogue audio.

11.11 Echo Link Amp: Stream and amplify hi-ft music to your speakers; upgrade your speakers with a built-in 60W, 2-channel amplifier, high fidelity streaming music and Alexa.

12. The determination of classification of the aforesaid devices would involve interpretation of General Rules for Interpretation of Import Tariff. Further, in determining classification of goods proposed to be imported, guidance of the Harmonized Commodity Description and Coding System of the World Customs Organization, to which India is a signatory, would also be useful.

12.1. Rule 1 of the GI Rules lays down that the titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.

12.2  Rule 3 of the GI Rules provides as below:

“3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.

(c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

12.3. The heading 8517 of the Import Tariff, which has been suggested by the applicant for all the eleven devices covers Telephone sets, including Telephone sets, including Telephones for Cellular Networks or for other Wireless Networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528. It is the contention of the applicant that all the devices are in the nature of other apparatus for the transmission or reception of voice, images or other data, with basic function being communication.

12.4   However, in view of the said devices being described as smart speaker or highlighting smart display with motion features, it would be appropriate to discuss the headings 8518 and 8528. Heading 8518 covers Microphones and stands therefor: Loud Speakers, whether or not mounted in their enclosures: Headphones and Earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more Loud speakers: Audio-Frequency Electric Amplifiers: Electric Sound Amplifier sets. Further, heading 8528 covers Monitors and Projectors, not incorporating Television Reception Apparatus, Reception Apparatus for Television, whether or not incorporating Radio Broadcast Receivers or Sound or Video Recording or Reproducing Apparatus. Thus heading 8528 covers mainly three category of goods, namely N Monitors not incorporating Television reception apparatus, (ii) Projectors not incorporating Television reception apparatus and (iii) Reception Apparatus for Television.

13. On the basis of the product description and functions submitted by the applicant and as advertised by the applicant to the public as large vide <www.amazon.in>, I find that the principal function of the three devices, namely, Echo 4th Generation, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock is to reproduce sound and act as speaker. Admittedly, for these devices to function as speaker, they accept voice commands and with wifi capability manage to get the input sound for reproduction from various web channels. These devices are essentially required to have internet connectivity and the same is made feasible by virtue of wifi capability of such devices. These features make the devices as “smart” speakers, retaining nonetheless the principal function as speaker. Therefore, guided by GIR 1 and Note 3 of section XVI of the Import Tariff, I find that the said three devices, being treated as smart speakers, merit classification under heading 8518; and more specifically sub-heading 8518 22 00.

13.1. The next three devices, namely Echo Show 5, Echo Show 8 and Echo Show 10 can be considered together, being similar in nature and their functioning. The principal function performed by these is to act as display or monitor other than those capable of connecting to ADP machine. These devices are principally meant for, playing video from web channels or displaying video during video calling or to reproduce motion pictures as video with the help of camera installed in it. For example, Amazon website describes Echo Show 10 to have “HD smart display with motion, premium sound and Alexa”, obviously emphasizing the smart display function of the device. In this regard, besides the item description of heading 8528, as mentioned above, it is seen that as per details given in the explanatory notes of heading 8528 of WCO’s HSN, the following goods merit inclusion under the said heading: (1) Monitors and projectors, not incorporating television reception apparatus, (2) Television reception apparatus, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, for the display of signals (television sets), and (3) Apparatus for the reception of television signals, without display capabilities (e.g., receivers of satellite television broadcasts). The devices named Echo Show, though neither being television reception apparatus, nor apparatus for the reception of television signals without display capabilities, are nonetheless monitors/display, not incorporating television reception apparatus. Therefore, in the light of GI Rule 3(b) and Note 3 of section XVI of the Import Tariff, these three devices, namely Echo Show 5, Echo Show 8 and Echo Show 10 merit classification under heading 8528; and more specifically sub-heading 8528 59 00 as other monitors.

13.2. The next device Echo Flex is a blue tooth enabled device, taking voice command which are converted into radio frequency waves, this device enabling the smart home device to function without physical contact. It has been described by the applicant as plug-in device for smart home control which lets you use your voice to control compatible smart home devices and get help from Alexa in more places in your home. On the website <www.amazon.in> Echo Flex is described as “Plug-in Echo for smart home control.” Further, the website informs that “this plug-in Echo device lets you use your voice to control compatible smart home devices and get help from Alexa in more places in your home.” Therefore, Echo Flex is a communication device, akin to apparatus covered under heading 8517 of the Import Tariff. It is therefore classifiable under heading 8517; and more specifically under sub-heading 85176290 covering other machines for the reception, conversion and transmission of voice, images or other data.

13.3 The device Echo Studio has been described in the website <www.amazon.in> as smart speaker with high fidelity audio, Dolby Atmos and Alexa; immersive sound-5 speakers produce powerful bass, dynamic midrange and crisp highs; Dolby Atmos technology adds space, clarity and depth making Echo Studio the best sounding Echo device; five strategically positioned speakers place each instrument and vocal around the room just the way the artist intended; three mid-range speakers provide rich, natural vocals; a single tweeter produces crisp high frequencies and the downward firing woofer generates powerful, room filling bass. Therefore, Echo Studio is also smart speaker, like Echo 4th Generation, Echo Dot 4th Generation (discussed earlier), albeit of superior quality. Therefore, Echo Studio merits classification under heading 8518; and more specifically sub-heading 8518 22 00.

13.4 The device Echo Auto is a blue tooth enabled device, taking voice command which are converted into radio frequency waves, this device enabling the user to do variety of things by simple voice command like voice call, listening to music, knowing location etc., making it convenient to operate various devices, while driving. On the Amazon website, it is described as “Add Alexa to your car”. Therefore, Echo Auto is a smart communication device. It merits classification under heading 8517 of the Import Tariff; and more specifically under sub-heading 85176290 as other machines for the reception, conversion and transmission of voice, images or other data.

13.5 The device Echo Link streams hi-fi music to stereo system; upgrade stereo system and stream music in superior hi-fi sound; Echo Link easily fits into stereo system; the inputs and outputs provide compatibility with existing digital and analogue audio. The Echo Link takes streaming music and instantly improves the quality. It is seen that this device does not have full-fledged speaker for rendering high quality audio, rather it is an accessory to a (high quality) speaker. Therefore, its principal function is of reception, conversion and transmission or regeneration of voice or other data. Echo Link accordingly merits classification under heading 8517 of the Import Tariff; and more specifically under sub-heading 85176290 as other machines for the reception, conversion and transmission of voice, images or other data.

13.6  The last device Echo Link Amp is similar to Echo Link device, except that the former has an additional built-in amplifier. Thus, it also amplifies the audio signals that are streamed through it. The user is not required to use an external amplifier, in case the user is using passive speakers as output speakers. However, the feature of amplification may not be used when the signals get transmitted through RCA cables and in such case, the device will transmit the audio signal to output speakers, as are received from the input devices. Therefore, for determining the classification of this device, the question that needs to be answered is role/significance of the built in amplifier, since audio-frequency electric amplifiers merit classification under sub-heading 8518 40 00. On careful consideration of the product description, I find that the built-in amplifier is an additional feature of the device, not the principal determining feature, with the device having relevance even without the use of amplification feature. Therefore, holding that the principal function of Echo Link Amp is also of reception, conversion and transmission or regeneration of voice or other data, I find that the device merits classification under heading 8517 of the Import Tariff; and more specifically under sub-heading 85176290 as other machines for the reception, conversion and transmission of voice, images or other data.

14. Having decided the question of classification of the eleven devices, I now move to the question of eligibility of the applicant to claim benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017, as amended by Notification No. 03/2021-Customs. dated 01.02.2021 on import of Echo Show 5, Echo Auto, Echo Flex, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock. The common and distinguishing feature of these five devices, as distinct from the other seven devices covered by this application, is that these devices are not MIMO enabled. It is seen that the benefit of serial No. 20 of the said notification No. 57/2017-Customs is available only to goods falling under sub heading 8517 62 90 and 8517 69 90; with certain goods, including MIMO products, etc. being excluded even if they were classifiable under the said two sub-heading. Put simply, for a good to be eligible for the benefit, it would need to meet twin criteria – (a) being classifiable under sub heading 8517 62 90 or 8517 69 90, and (b) not be covered by the excluded items mentioned under the S. No. 20 of the said notification (MIMO products are mentioned in the list of excluded items). Therefore, benefit of concessional rates of duty is available only to two devices, namely Echo Auto and Echo Flex, classifiable under sub heading 8517 62 90 and not being MIMO enabled. The other three devices, namely Echo Show 5, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock are not classifiable under sub-heading 8517 62 90 or 8517 69 90; and therefore, not eligible for the benefit of concessional rate of duty under the said notification.

15. In view of the above, I pronounce ruling as under:

15.1. The following four devices, namely Echo Auto, Echo Flex, Echo Link and Echo Link Amp are classifiable under sub-heading 8517 62 90; and

15.2. The other seven devices are not classifiable under sub-heading 8517 62 90, and are more appropriately classifiable as mentioned in the table below:

15.3 The benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017, as amended by Notification No. 03/2021-Customs. dated 01.02.2021 is available to two devices, namely Echo Auto and Echo Flex only.