Case Law Details
In re Amazon Wholesale India Private Ltd (CAAR Delhi)
CAAR held that HDMI Digital Media Receiver [model number K2R2TE] is also a reception apparatus for voice, image and other data in a wireless network such as LAN/WAN. It is a reception apparatus with an inbuilt PCB and software containing many applications which run on Over the Internet (OTT) platform and media is streamed to television sets for display. These devices do not receive signals from satellite/ cable/terrestrial to convert them in the form suitable for display on the television screen. These devices are, therefore, correctly classifiable under sub-heading 8517 62 90.
Therefore, rule that following rule 3(b) of the General Rules of Interpretation, the classification of Fire TV Stick 4K Max a kit comprising HDMI Digital Media Receiver [model with Alexa voice remote 3′ Generation [Model No. L5B83G] would be the classification of HDMI Digital Media Receiver that imparts the essential function to the device, and that is heading 8517 and more specifically sub-heading 8517 62 90.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Amazon Wholesale India Private Limited. New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 10.09.2021 seeking advance ruling on the question of classification of HDMI Digital Media Receiver [model No. K2R2TE] with Alexa Voice remote 3rd Generation Model No. L5B83G as a kit (Fire TV Stick 4K Max) under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short). The application was registered under Serial No. 15/2021-Delhi dated 10.09.2021.
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