Classification of Fire TV Stick (Lite 1st Gen/3rd Gen) and Alexa Voice Remote (1st Gen/2nd Gen)

In Re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi) MIs Amazon Wholesale India Private Limited. New Delhi. a company having 1EC 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 and registered under serial No. 07/2021-Delhi dated 12.03.2021. 2. The applicant had, in terms of provisions of regulation 13 of ...