Smart plugs classifiable under sub-heading 85371000

In re Amazon seller services Pvt Ltd (CAAR Mumbai) CAAR held that Smart plugs of model no. C2YY3N are rightly classifiable under sub-heading 85371000 of the first schedule to the Customs Tariff Act, 1975 and The said smart plugs would be eligible to claim benefit of serial number 490 of notification no. 50/2017-Cus., dated 30.06.2017. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS M/s. Amazon Seller Services Private Limited proposes to import a device called smart plug, having model no. C2YY3N. The application of advance ruling, seeking the classification of the said device and e...