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Networking Device classifiable under sub-heading 85176290
Case Law Details
- Case Name
- In re Amazon seller services Pvt Ltd (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Amazon seller services Pvt Ltd (CAAR Mumbai)
From the functionality perspective, the product under consideration, therefore, appears to perform the function of reception, conversion and transmission in all three different scenarios described above. The first rule of interpretation of customs tariff is that goods under consideration should be classified in accordance with the terms of the heading or relevant section or chapter notes. Since, the applicant, as well as the Principal Commissioner/Commissioner of Customs of ACC(Import), Delhi; ACC (Import), Mumbai, ACC, Chennai; and Sea Port...
