Case Law Details
In re Amazon seller services Pvt Ltd (CAAR Mumbai)
Classification for Import of 1. HDMI Digital Media Reciever [model no S3L46N] with Alexa Voice Remote Lite(1st gen) [Model no. H69A73] as a kit (Fire TV stick lite- 1st gen) 2. HDMI Digital Media Reciever [model no S3L46N] with All-new Alexa Voice Remote (Alexa Voice remote 2nd gen)[Model no. L5B83H] as a kit (Fire TV stick lite- 3rd gen) 3. Alexa Voice Remote Lite(1st gen for HDMI Digital Media Reciever)[Model no. H69A73] reffered as ‘Alexa Voice Remote Lite’
To summarise, HDMI Digital Media Receiver (Model No. S3L46N) with Alexa Voice Remote Lite (1st Gen., Model No. H69A73) as a kit (Fire TV Stick Lite, 1st Gen.), and HDMI Digital Media Receiver(S3L46N) with All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H) as a kit (Fire TV Stick, 3rd Gen.), are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975. Alexa Voice Remote Lite (1st Gen., Model No. H69A73) and All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H), when imported separately, would be classified under subheading 85269200. While the Fire TV Sticks of both the 1st and 3rd generations would be eligible for the benefit of serial number 20 of Notification No. 57/2017-Cus., dated 30.06.2017, as amended; the wireless remote devices, when imported separately, wouldn’t be eligible for the said notification benefit.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Amazon Seller Services Private Limited proposes to import Wireless Remote (for HDMI Digital Media Receiver) Model No. L5B83H. The application for advance ruling, seeking the classification of the said device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 17.10.2018. The applicant filed another application on 04.08.2020. In the second application, they sought advance rulings on classification of HDMI Digital Media Receiver (Model No. S3L46N) with Alexa Voice Remote Lite (1st Gen., Model No. H69A73) as a kit (Fire TV Stick Lite, 1st Gen.), HDMI Digital Media Receiver(S3L46N) with All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H) as a kit (Fire TV Stick, 3rd Gen.), and Alexa Voice Remote Lite (1st Gen., Model No. H69A73) for HDMI Digital Media Receiver. However, since no rulings were issued by the said authority, the pending applications were transferred to the Customs Authority for Advance Rulings, Mumbai in February, 2021. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving advance rulings in respect of the pending applications. The applicant, vide their communication dated 25.02.2021 informed that they are still interested in receiving the advance rulings and also that they will submit the applications in the revised format in due course. Thereafter, the applications were e-mailed by the applicant in July, 2021, which was followed by physical submission of the applications in August, 2021.
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