Case Law Details
In re Amazon Digital Services Pvt. Ltd. (CAAR Mumbai)
CAAR held that that networking devices model nos. DSN87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node) are classifiable under sub-heading 85176290; and passive antennas, one high gain and one low gain, having model no. 14D3T2A are classifiable under sub-heading 85177090 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS
M/s. Amazon Digital Services Private Limited proposes to import networking device model no. D5N87C (rooftop node or RT node), networking device model no. D5N87D9 (customer premise node or CP node), antenna (passive) model no. HD3T2A (one high gain and one low gain) which will form part of a network that will be created by the applicant to render services to customers in India. The questions on which advance rulings have been sought are related to classification of these devices. The application of advance ruling was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 20.09.2019. However, since no rulings were issued by the said authority, the pending application was transferred to the Customs Authority for Advance Rulings, Mumbai in February, 2021. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving advance rulings in respect of the pending application. The applicant, vide their communication dated 25.02.2021 informed that they are still interested in receiving the advance rulings and also that they will re-submit the application in the revised format in due course. Thereafter, the application was e-mailed by the applicant on 14.07.2021, which was followed by physical submission of the application on 10.08.2021.
2. The applicant proposes to import these devices for providing services to various individual customers in India. The devices in question will be installed at customer locations or buildings but will not be owned by the customer as the ownership of these devices would remain with the applicant. The networking devices to be imported are stated to be non-portable. The RT node has two 5 GHz radios while the CP node has one 5 GHz and one 2.4 GHz radio. These devices would be used in conjunction with a Fire TV stick also provided by the applicant to the customers for providing access to audio-video content like movies, series, etc. The Fire TV sticks are provided to customers as part of the service and are to be returned by the customers on termination of service. The Fire TV sticks provided to customers are not the same as the ones that are available in the market as the software of these Fire TV sticks is modified to provide only a limited amount of the content otherwise available.
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