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Case Law Details

Case Name : In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/54-57/2021
Date of Judgement/Order : 04/10/2021
Related Assessment Year :
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In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai)

Classification of four different devices, namely, Audio Receiver (Echo Link) having model no. SXP16E, Audio Transceiver and Amplifier (Echo Link Amp) having model no. K9Y29E, Media Transmission Device (Echo Auto) having model no. BP39CN, and Echo Flex having model no. C77A68.

Audio Receiver (Echo Link) having model no. SXP16E, Audio Transceiver and Amplifier (Echo Link Amp) having model no. K9Y29E, Media Transmission Device (Echo Auto) having model no. BP39CN, and Echo Flex having model no. C77A68 merit classification under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975; and also that the devices Echo Auto and Echo Flex are eligible for exemption extended under the Notification No. 57/2017-Cus., dated 30.06.2017; as amended.

Audio Receiver/Transceiver & Amplifier merit classification under sub-heading 85176290

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

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