Case Law Details
In re Amazon Seller Services Private Limited (CAAR Mumbai)
CAAR Mumbai held that Amazon Fire TV Stick/HDMI digital media receiver with dual core processor, dedicated Videocore4 GPU, 1 GB of memory and 8 GB of storage having a dual band, duel antenna 802.11 AC Wi-Fi is classifiable under CTH 8517 62 90 of the First schedule of the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
1. M/s. Amazon Seller Services Private Limited had proposed to import Fire TV Stick. The application of 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 14.07.2016. However, since no rulings were issued by the said authority, the pending application was 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 an advance ruling in respect of the pending application. The applicant, vide their communication dated 25.022021, informed that they are still interested in receiving the adv–ance ruling and also that they will submit the application in the revised format in due course. Thereafter, the said application was c-mailed by the applicant in July, 2021, which was followed by physical submission of the application in August, 2021.
2. In the said application, the applicant has expressed their desire to import the subject goods through air cargo complexes of New Delhi, Mumbai, Chennai and Bengali as well as the sea ports of Chennai and Nhava Sheva, Raigad as envisaged under section 28-1 (1) of the Customs Act, 1962 read with the relevant regulations in force.
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