Bluetooth Earphones Classifiable Under Heading 8518 as Audio Devices, Not Data Transmission Machines

G-Mobile Devices Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) Conclusion: Bluetooth Wireless Earphones because of its Bluetooth/Wireless connectivity did not transform an earphone into a “data transmission machine” for classification purpose. Tribunal noted that the classification must be based on the objective characteristics and properties of the goods at the time of import, therefore, directed classification under CTI 8518 for higher customs duty. Held: Assessee-importer challenged the order passed by the Principal Commissioner of Customs denying the benefit of concessi...