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Custom Duty

Activity trackers/fitness band classifiable under CTI 8517 as communicable device: CESTAT Mumbai

Case Law Details

Case Name
Commissioner of Customs (Import) Vs GOQii Technologies Private Limited (CESTAT Mumbai)
Date of Judgement/Order
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Commissioner of Customs (Import) Vs GOQii Technologies Private Limited (CESTAT Mumbai) CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted. Facts- The respondent herein had imported “Activity Trackers” (Fitness bands) from China through Air Cargo Complex (ACC), Mumbai and for this purpose have filed various Bills of Entry (B/Es) periodically during the disputed period from 20.11.2017 to 15.11...
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