Case Law Details
In re Amazon Wholesale India Private Limited (CAAR 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 09.03.2021 seeking advance ruling 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 received in the Secretariat of CAAR, New Delhi on 12.03.2021. The application was accordingly registered under serial No. 05/2021-Delhi dated 12.03.2021.
2. The applicant vide entry in column 13 of the application Form CAAR-1, requested that in terms of provisions of regulation 13 of the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), Central Board of Indirect Taxes and Customs (CBIC, in short) may designate a Principal Commissioner/Commissioner, in the matter. Accordingly, upon reference by the Secretariat of CAAR, New Delhi, CBIC vide letter dated 05.04.2021 designated the Principal Commissioner of Customs, ACC (Import), New Customs House, New Delhi under the provisions of the Customs Act, 1962 read with the CAAR Regulations.
3. On designation of Principal Commissioner of Customs, ACC Import, New Delhi, in the matter, Secretariat of CAAR, New Delhi sought comments of the designated Principal Commissioner on the application for advance ruling, vide letter dated 08.04.2021. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi vide their letter dated 01.06.2021 have been received.
4. The applicant has sought ruling regarding appropriate classification of the following eleven (11) devices, which are proposed to be imported by the applicant from March 2021. These eleven devices can be categorized Subject Echo devices [from S. No. (i) to (ix)] and the remaining two as Subject Echo Family Compatible devices [at S. No. (x) and (xi)]. They are together said to constitute Echo Family devices with certain common features. The applicant has described the subject Echo devices as communication devices in the form of smart speakers with Alexa technology built in it (emphasis supplied). They can perform multiple functions, including answering questions, playing music, reading news/audio-book, providing traffic, weather and other real-time information and controlling smart devices. The subject Echo devices do not support cellular services; require internet connection to perform their functions, i.e. they do not have modem incorporated in them. These devices are Bluetooth enabled, which makes it possible to connect such devices with users’ phone/or external speaker. When devices are connected to the users’ phone, they can play audio stored in the phone, and when they are connected to an external speaker, the audio output is played through the external speaker instead of the internal speaker.
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