Case Law Details
In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai)
CAAR held that wireless speaker device model no. P5B83L merits classification under heading 8518 and more specifically under subheading 85182100 of the first schedule to the Customs Tariff Act.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Ruling
M/s. Amazon Seller Services Pvt. Ltd. filed an application before the Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi; on 10.09.2018. This application sought the classification of five different devices, namely, digital media receiver (with touch screen) model no. DW84JL, digital media receiver model no. D9N29T, digital media receiver model no. L9D29R, digital media receiver model no. C1125P and wireless speaker device model no. P5B83L. After the appointment of Customs Advance Rulings Authorities under Section 28EA of the Customs Act, 1962; this application was transferred to CAAR, Mumbai. 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 application. The applicant, vide their communication in February 2021; informed that they are still interested in receiving the advance rulings and also that, they will submit the application in the revised format in due course. Thereafter, the application was revived by the secretariat in July 2021, which was followed by the physical submission of the application on 10.08.2021. This application covers four Echo family devices and one wireless speaker device model no. P583L. The present proceedings deal with the classification of wireless speaker device, only. The classification of four Echo devices is dealt with separately.
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