Amazon Fire TV Stick 4K Max classifiable under sub-heading 8517 62 90

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. The

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