Classification of Alexa voice remote (3rd Gen) & applicability of Notification

In re Amazon Wholesale India Pvt. Ltd. (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 10.03.2021 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. 06/2021-Delhi dated 12.03.2021. 2. The applicant vide entry in c...