Classification of Echo Dot Devices – Customs Authority Ruling

In re Amazon Wholesale India Private Limited (CAAR Delhi) The applicant, M/s Amazon Wholesale India Private Limited, sought an advance ruling on the classification of the proposed Echo Dot devices. They contended that the devices are communication devices, primarily voice command devices with multiple functions. However, the customs authority, after considering various factors, including public perception and advertising, concluded that the principal function of the devices is to act as smart speakers. The ruling highlights that the devices fall under Heading 8518 of the Import Tariff, coverin...