Case Law Details
In re Amazon Wholesale India Private Limited (CAAR Delhi)
The Customs Authority of Advance Ruling, Delhi, recently issued a ruling on the classification of the Amazon Echo Device C2H4R9 (referred to as the subject goods). This ruling addresses questions related to the classification of the device, its features, and eligibility for customs duty benefits.
Applicant and Application: The applicant, Amazon Wholesale India Private Limited, sought an advance ruling under section 28-H of the Customs Act, 1962, regarding the classification of the subject goods. The application was registered on 09.03.2023.
Nature of the Subject Goods: The subject goods, Amazon Echo Device C2H4R9, are part of the Echo family of products. These devices are voice command-enabled and perform various functions, including answering questions, playing music, providing news and information, and controlling smart devices. They respond to the wake word “Alexa” and are Wi-Fi and Bluetooth-enabled.
Technical Details: The subject goods are compact, weighing 200 grams, with 512MB of RAM and advanced Bluetooth and Wi-Fi connectivity. They come with a built-in speaker, require the Alexa App for setup, and are powered by MediaTek MT 8519 processor.
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