Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Redington Ltd Vs Principal Commissioner of Customs (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by the importer and held that Bluetooth wireless headsets, earphones, earbuds, neckbands, and similar devices with mobile telephony functions are classifiable under Customs Tariff Item (CTI) 85176290 as apparatus for the transmission or reception of voice, image, or other data, and not under CTI 85183000 as headphones or earphones. The dispute arose from imports of JABRA-brand Bluetooth devices made between 28.08.2021 and 30.04.2...