Bluetooth module classifiable under CTH 8517 62 90

Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi)

The Bluetooth module receives radio frequency analog signals from other devices (like mobile phone), converts the radio frequency analog signals into digital signals and thereafter transmits the signals back to the Bluetooth module of mobile phone (in radio frequency signal form) or to the micro controller (brain) of the car infotainment system (in electric signal form). For any product to be classifiable under the sub-heading 8517 62, it should r

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