Case Law Details

Case Name : In Re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Amazon/15/2021
Date of Judgement/Order : 05/07/2021
Related Assessment Year :

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 the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), requested Central Board of Indirect Taxes and Customs (CBIC, in short) to designate a Principal Commissioner/Commissioner in the matter. Accordingly, upon reference by this office, CBIC vide letter dated 05.04.2021 designated the Principal Commissioner of Customs, ACC (Import), New Customs House, New Delhi under the provisions of the Customs Act, 1962 read with the CAAR Regulations.

3. On designation of the Principal Commissioner of Customs, ACC (Import), New Delhi, this office vide letter dated 08.04.2021 sought comments of the designated Principal Commissioner of Customs on the application for advance ruling. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi have been received vide letter dated 01.06.2021.

4. The applicant has sought ruling on classification of four devices, two of which are HDMI digital media receiver paired with Alexa voice remote, presented as kits [sub-para (a) and (b)] below refer. The other two devices are Alexa Voice Remote Lite (1st Gen) and (2ndGen) respectively, which are mentioned at sub-para (c) and (d). The applicant has elaborated the details & described functioning/working of these devices as below:

(a) HDMI Digital Media Receiver [model number S3L46N] with Alexa Voice Remote Lite (1St Gen) [Model H69A73] as a kit (Fire TV Stick Lite (1st Gen);

(b) HDMI Digital Media Receiver [model number S3L46N] with all new Alexa Voice Remote'(Alexa Voice Remote (2″ Gen)) [Model No.L5B83H] as a kit (Fire TV stick 3rd Gen);

[hereinafter collectively referred to as “Fire TV Stick (Lite 1st Gen / 3rd Gen)”]

DETAILS: The Fire TV sticks are available in two configurations, namely Fire TV Stick Lite (1st Gen) and Fire TV Stick (3rd Gen). Fire TV Stick (Lite 1st Gen/ 3rd Gen) is an HDMI digital media receiver designed to stream digital audio/video content to high-definition Television. It connects to the HDMI port of a television. Once connected, the user gets access to television episodes and movies on Amazon Instant Video, Netflix, HBO NOW, and more via the interne:. The user can 21st play carnes. music and download additional applications. The source of signals for Fire T \ Sick (Lite ls- Genrird Gen) is internet. These d eices come within box voice remote control and accessories. Further. the Fire TV Stick (3rd Gen) includes everything that the Fire TV Stick Lite (1`’ Gen) offers, with only one major difference between the two being in its inbox voice remote control and accessories. The Fire TV Stick (3rd Gen) also supports Dolby Atmos. unlike the Fire TV Stick Lite(Ist Gen). The Fire TV Stick Lite (1′ Gen) comes with Alexa Voice Remote Lite (1′ Gen) which works on radio frequency (Bluetooth) technology. It helps the user to find their favorite shows. live television programs. check the weather. turn on the lights, view live camera feeds, stream music and more using their voice. Alexa Voice Remote Lite (1″ Gen) is not infra-red enabled and cannot control functions like volume, power, mute for devices like television. On the other hand, Fire TV Stick (3rd Gen) comes with Alexa Voice Remote (2″d Gen). Alexa Voice Remote (2″d Gen) is a Bluetooth and infra-red enabled remote. It is primarily meant to operate the Fire TV Sticks paired with the remote. Being infra-red enabled, it can control a wide range of other infra-red devices also, including compatible televisions, cable and satellite boxes, and A/V receivers, thereby eliminating the need for a second remote. In addition to the buttons for regular Bluetooth enabled features, it has volume up and down buttons, mute button and power button, pressing of which sends out infra-red signals to infrared controlled devices like television. The Fire TV stick device remains same for both Fire TV Stick Lite (1St Gen) and Fire TV Stick (3rd Gen). The Fire TV Stick (Lite 1st Gen/ 3rd Gen /.3rd Gen) is a network appliance and entertainment device for streaming digital audio/video content from the internet to television. A user sends instruction either by way of audio instruction through inbuilt microphone in the remote or by pressing- 4uttonS on the remote. Such instructions are to select the programme / movie / any other media that the user wants to watch through Fire TV Stick (Lite 1st Gen/ 3rd Gen). The service that processes audio instructions is called Alexa Voice Services (“AVS”, in short). These instructions are transmitted wirelessly in the form of radio frequency (RF) signals via Bluetooth to the Fire TV Stick (Lite 1st Gen / 3rd Gen) and further transmitted to Amazon server on cloud through the medium of internet. The specific signals containing the media requested by the user are received in return by the Fire TV Stick (Lite 1st Gen / 3″1 Gen) from the Amazon server. These signals are processed and converted in to a form readable by a television. The processed signals are then transmitted to the connected television so that the requested media can be viewed by the user. Notably, both the Fire TV Sticks (Lite 1st Gen/ 3rd Gen) are not capable of receiving signals from satellite/cable/terrestrial source to convert them in the form suitable for display on the television. The subject devices also do not support cellular services.

They require an internet connection to perform their functions. The Fire TV Stick (Lite 1st Gen / 3rd Gen) are MIMO (Multiple Input/ Multiple Output) enabled products.

(c) Alexa Voice Remote Lite (1st Gen) (for HDMI DigitalMedia Receiver) Model No. H69A73 [hereinafter referred to as “Alexa Voice Remote Lite (1St Gen)”];

DETAILS: The Alexa Voice Remote Lite (15t Gen) is a Bluetooth enabled remote which works on radio frequency (B luetooth) technology. The Alexa Voice Remote Lite (1″ Gen) is primarily meant to operate the Fire TV Sticks via Bluetooth when it is paired with the remote. It helps the user to find their favorite shows, live television programs, check the weather. turn on the lights. view live camera feeds, stream music and more using their voice. The Alexa Voice Remote Lite (1′ Gen), interalia, features a voice button, whereby the user can search for movies, TV shows, actors and directors by simply pressing and holding the voice button and speaking simultaneously. It has a Mic that receives these voice commands. For example, by simply saying “Launch Netflix”, the Netflix application in the Fire TV Stick Lite (1st Gen) will be launched. Apart from voice button, the remote has other buttons like Menu, Home, Back, Rewind, Play/Pause, Fast Forward, Select and Navigation for their respective functions. Since the Alexa Voice Remote Lite (15t Gen) does not have an infrared feature, therefore, it has no other buttons for controlling IR devices like television. The working of Alexa Voice Remote Lite (1″ Gen) with audio instructions is as follows: The Alexa Voice Remote Lite (1st Gen) receives audio signals from the user, converts the same into radio signals and transmits the same securely through ether/air(wireless environment) to the Fire TV Stick Lite (1st Gen) for further demodulation/ processing of such radio signals. The Alexa Voice Remote Lite(1″ Gen) is not MIMO enabled.

(d) Alexa Voice Remote (2nd Gen) (for HDMI Digital Media Receiver) Model No. L5B83H [hereinafter referred to as “Alexa Voice Remote (2nd Gen)”].

DETAILS: The features and functioning of Alexa Voice Remote (2nd Gen) is same as that of Alexa Voice Remote Lite (1″ Gen), except that Alexa Voice Remote (2nd Gen) is also infrared enabled. Being infrared enabled, it can control a wide range of other infra-red devices also, including compatible televisions, cable and satellite boxes, and A/V receivers, thus eliminating the need for a second remote. In addition to the buttons for regular Bluetooth enabled features, it has volume up and down buttons, mute button and power button, pressing of which sends out infrared signals to infrared controlled devices, like television. The Alexa Voice Remote (2″ Gen) is not IvIIMO enabled.

4.1. In relation to the said goods, the questions on which advance ruling have been sought are as follows:

A) Whether the subject devices proposed to be imported by the applicant are classifiable under Custom Tariff Item 851762 90?

B) If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the subject devices under the Customs Tariff Act, 1975?

C) If the answer to question (a) is in the positive, whether the applicant is eligible to claim benefit of Serial number 20 of Notification No. 57/2017-Customs, dated 30.06.2017, as amended by Notification No. 03/2021-Customs Dated 01.02.2021 on import of Alexa Voice Remote Lite (1st Gen) and Alexa Voice Remote (2nd Gen).

4.2 The applicant has informed that separate application filed by Mis Amazon Seller Services Private Limited (M/s Amazon Seller. in short) pertaining to classification of these devices is pending before the Customs Authoritti for Advance Rulings. Mumbai, emphasizing that application has not been filed by the applicant: that the applicant will be importing the subject devices into India for the first time. It has been ascertained by this office from CAAR. Mumbai that no advance ruling order has been issued in respect of the said application. It is noted that the applicant in the instant case is a separate legal entity with distinct IEC and PAN.

4.3 Subsequently. at the stage of personal hearing, the applicant informed that Commissioner of Customs (Audit), New Custom House, Ballard Estate, Mumbai has issued a show cause notice dated 25.07.2019 under section 28 (4) read with section 124 to M/s Amazon Seller, inter alia, proposing re-classification of Amazon Fire TV Stick/HDMI Digital Media Receiver Model No. LY73PR & E9L29Y from sub-heading 8517 62 90 to 8528 71 00, the notice being answerable to Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai. I have perused the said show cause notice; been informed that the same has not been adjudicated upon; and noted that the said show cause notice does not relate to the applicant before me, viz. M/s Amazon Wholesale.

5. Further to the above description/functioning of devices in question, the applicant has explained that the Fire TV Sticks (Lite 1st Gen / 3rd Gen) are network appliance and entertainment device, also known as digital media receiver, designed to stream digital audio/video content via the internet. Both the Fire TV Sticks comprise compatible remotes, i.e. Alexa Voice Remote 1st Gen Lite and 2nd Gen. It has been submitted that Fire TV stick (Lite 1st Gen/ 31’d Gen) come together with inbox voice remote control and accessories in a set for retail sales. Accordingly, classification of the set must be done as per Rule 3(b) of General Rules for Interpretation of Import Tariff (GI Rules, in short), i.e. as per the item that gives essential character to the entire set. In this regard, reference is made to Circular No. 01/2013-Cus., dated 01.01.2013 issued by the CBIC regarding classification of “Cordless Infrared Devices for the Remote Control” under the Customs Tariff Act. As per the said circular, when along with the main equipment as a set cordless infra-red devices for the remote control are imported then the essential character rule of Rule 3(b) of GI Rules has to be applied in order to determine under which single heading the set had to be classified. Alexa
Voice Remote Lite (1st Gen) is a Bluetooth enabled remote that allows the user to operate the Fire TV Sticks. It can receive instructions from the user either in the form of audio speech or by way of manual pressing of buttons (like Menu, Home, Back, Rewind, Play/Pause, Fast Forward) on the Alexa Voice Remote Lite (1st Gen). Audio instructions (audio signals) are given using the voice button. Upon pressing of the other buttons, electric signals are generated. The Alexa Voice Remote Lite (1st Gen) converts such audio /electric signals into radio signals and transmits the same securely through air (wireless environment) to the paired Fire TV Stick for further de-modulation/processing of such radio signals. In the understanding of the applicant, the heading most appropriate for the classification of the Fire std TV stick (Lite 1st Gen/ 3rd Gen), i.e. complete set including Alexa voice remote lite 1st/2nd Gen shall be classified as per the classification of the main device, i.e. Fire TV Stick. Further. since Fire TV sticks are machines which are used for the reception, conversion and transmission of voice. images or other data. as per rule I of GI Rules it is classifiable under CTH 8517 and more specifically sub-heading 8517 62 90. The applicant has also contended that Fire TV Stick is not classifiable under CTH 8528, which inter alia covers within its scope receivers of television broadcast signals on the ground that these devices do not receive signals from satellite/cable/terrestrial to convert them in the form suitable for display on the television screen.

6. As regards the Alexa voice remote lite 1St and 2nd Gen, the applicant has submitted that Alexa Voice Remote (2nd Gen) is similar to Alexa Voice Remote Lite (1st Gen), in that it is a Bluetooth enabled remote that allows the user to operate the Fire TV Sticks. In addition, the Alexa Voice Remote (2nd Gen) is also an infra-red enabled remote that allows the user to operate other paired infra-red devices, such as television sets. The working of the Bluetooth enabled functions of Alexa Voice remote (2″ Gen) is similar to that of Alexa Voice Remote Lite (1s1 Gen). As far as Infra-red enabled functions are concerned, the Alexa Voice Remote (2nd Gen) has volume up and down buttons, mute button and power button, pressing of which sends out infrared signals to infrared controlled devices, like television. The applicant has submitted that from a reading of the Tariff heading, Explanatory Notes of CTH 8517 and the GI Rules, the heading most appropriate for classification of the Alexa Voice Remote (2nd Gen) is CTH 8517, i.e. apparatus for the transmission or reception of voice, images or other data. Transmission or reception of voice, image, and data in a wireless network must be the principal function for a product to be classifiable under CTH 8517, more specifically 8517 62 90. It is submitted that while the Alexa Voice Remote (2″ Gen) can control infra-red devices also like television, the Wireless remote is primarily meant to be used with the Fire TV Stick.

7. The comments received from the Principal Commissioner of Customs, ACC (Import), New Delhi vide letter dated 01.06.2021 have been shared with the applicant. The designated Principal Commissioner of Customs has, inter-alia, suggested that the aforesaid four devices are appropriately classifiable under CTH 85176290, i.e. other apparatus for transmission or reception of voice, image or other data including apparatus for communication in a wired or wireless network (such as a local or wide area network). It is also opined that on the basis of facts mentioned in the application along with work-ability and functionality of the goods, they are of the view that benefit vide Notification No. 57/2017-Customs, dated 30.06.2017 (S1. No. 20) is available for import of Alexa voice remote (3rd Gen.). It is, however, noted that the question of classification and eligibility for notification benefit to Alexa voice remote (3rd Gen.) is not covered under this application.

8. In accordance Vsith the procedure prescribed under the C.kAR Regulations. personal hearing in this matter (along with four other applications filed by the applicant regarding classification of other convergence devices) in virtual mode was scheduled on 07.06.2021. In response thereto. the applicant sought clarification whether the said hearing is — (i) for passing an order on admission of our applications under section 28-I (2) of the Customs Act. or (ii) for the final advance ruling to be given under section 28 — 1 (4) of the Customs Act. This office has clarified that in view of the shortened timelines as per section 28 —I (6) of the Customs Act, 1962 read with the CAAR Regulations, CAAR has been following the practice of single hearing in the application for advance rulings. I note that the practice followed by erstwhile AAR was to hold two-stage hearing on separate dates, first to decide the admissibility of the application and thereafter, on the merits of the case. However, this office has been of the view that the procedure can be simplified and process of pronouncing advance rulings expedited by scheduling a common hearing, wherein the two stages relating to the admissibility of the application and technical discussion could be taken up together, noting that such a procedure would not be consistent with the provisions of the Customs Act. This office has been adopting such practice and proposes to continue to do so, unless the facts of a specific case require staggered two-stage hearing.

8.1. During the common personal hearings, which were conducted on 07.06.2021 and 08.06.2021, Shri V. Lakshmikumaran, Advocate and his team represented the applicant, wherein the case of the applicant was presented mostly by Shri Lakshmikumaran. During the hearing, Shri Lakshmikumaran made submissions regarding the description and function of the said devices, namely Fire TV Sticks and Alexa voice remote lite 1st and ri Gen. He highlighted the salient features of the devices, and submitted that the appropriate classification for all the four devices would be sub-heading 8517 62 90. Shri Lakshmikumaran further submitted that the designated Principal Commissioner of Customs, ACC (Import), New Delhi has also suggested the same classification for the four devices.

8.2 During the PH, as mentioned in para 4.3 above, the applicant referred to a show cause notice being issued to M/s Amazon Sellers (a related party of the applicant) proposing re-classification of Fire TV Stick under CTH 8528. The applicant promised to make additional submission contesting the said proposal for Fire TV Stick under CTH 8528, which have since been received. In response to a query, the applicant contended that Fire TV Stick cannot be used with devices other than television, like monitors, desktops or laptops, even as there are certain material available on the interne claiming that Fire TV Stick can indeed be used other such other devices. In view of the reiteration by the applicant in their additional submission, the claim of the applicant that Fire TV Stick can only be used with television (and not monitors, desktops or laptops) is accepted. The third specific issue discussed during the PH related to classification of Alexa voice remote under CTH 8526 as radio control apparatus, as suggested by Amazon Inc. on their web-page. In the additional written submission, applicant has claimed that these products work on Bluetooth technology and qualify as transmission and reception apparatus, classifiable under sub-heading 8517 62 90.

9. I find that the application is valid in terms of the provisions of the Customs Act and tile Customs Authority for Advance Rulings. Regulations. 2021. Therefore, having gone through the details of the goods as described in the application, comments of the designated Principal Commissioner, hearing the applicant at length during the personal hearing, perusing the additional submission regarding functioning of Fire TV Stick, and other relevant material relating to the contention that Fire TV Sticks may merit classification under sub-heading 8528 7100 instead of sub-heading 8517 62 90, I proceed to decide the matter and give ruling on the questions raised in the application.

10. Before proceeding further, 1 observe that Fire TV Stick with generic product description “HDMI Digital Media Receiver” and “HDMI Digital Media Receiver (Lite)” have been allowed import classifying under sub-heading 8517 62 90 upon departmental assessment through certain custom ports, other than Air Cargo Complex, New Delhi.

11. The application is for ruling mainly on two questions, viz. classification of the subject devices and applicability of duty exemption vide serial no. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on import of Alexa Voice Remote Lite (1st Gen) and Alexa Voice Remote (2nd Gen).

11.1 In view of the above, the contending classification for Five TV Stick paired with Alexa Voice Remote (Lite 1st Gen / 3rd Gen) presented as kit are sub-heading 8517 62 90, as contended by the applicant and sub-heading 8528 71 00. The two contending classification for Alexa Voice Remote Lite (1st Gen) and Alexa Voice Remote (2nd Gen) are 8517 62 90, as contended by the applicant and sub-heading 8526 92 00, as suggested by Amazon Inc.

11.2  CTH 8517 covers Telephone sets, including Telephone sets, including Telephones for Cellular Networks or for other Wireless Networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528. Sub-heading 8517 62 covers Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus; and 8517 62 90 is the residual sub-heading thereof.

11.3 CTH 8528 covers Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. Sub-heading 8528 71 00 covers Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, which is not designed to incorporate a video display or screen.

11.4 CTH 8526 covers Radar apparatus, radio navigational aid apparatus and radio remote control apparatus; and sub-heading 8526 92 00 covers Radio remote control apparatus.

12. Further, since a decision regarding classification would involve interpretation of General Rules for Interpretation of Import Tariff (GI Rules, in short), the relevent rule 3 of the GI Rules is reproduced below:

“3. When by application of rule 2(b) or.for an v other reason, goods are, h rt)• the relevant rule 3 of the under two or more headings, classification shall he effected as follows:

(a) The heading which provides the specific prima facie classifiable most description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

13. In addition, since the question relates to classification of goods proposed to be imported, guidance of the Harmonized Commodity Description and Coding System of the World Customs Organization, to which India is a signatory, would also be useful. I will refer to the guidance at appropriate places in the discussion below.

14. I now discuss the first two devices, namely (a) HDMI Digital Media Receiver [model number S3L46N] with Alexa Voice Remote Lite (1St Gen) [Model H69A73] as a kit; and (b) HDMI Digital Media Receiver [model number S3L46N] with all-new Alexa Voice Remote (Alexa Voice Remote 2nd Gen) [Model No.L5B83H] as a kit. The first device is also called as Fire TV Stick (Lite 1St Gen) and the second as Fire TV Stick (Lite 3rd Gen). As per description, both these devices are proposed to be imported in a set consisting of two main constituents where one constituent connects to the HDMI port of a television and its function is to receive the command and transmit message to interne to receive the desired signals as per the command given through the remote control and other constituent is inbox remote controller which works on radio frequency. However, Alexa Voice Remote 2nd Gen which is to be supplied in the kit of Fire TV Stick (Lite 3rd Gen) apart from working on radio frequency, also supports the infra-red frequency to control other compatible devices like television, satellite boxes etc. In this regard, the declaration of the applicant that the Alexa Voice Remote is primarily meant to operate Fire TV Stick is accepted. Since the devices are proposed to be imported in the form of set, wherein prima facie, the two main constituents merit classification under two different sub-headings, the classification of the kit (comprising HDMI digital media receiver and Alexa Voice Remote) would be as per rule 3(b) of GI Rules. Since the essential characteristics of kit is derived from the HDMI digital media receiver, which gei attached to the HDMI port of the television. the classification of the kit \A ould be a F per the characteristics of this constituent.

14.1 HDMI Digital Media Receiver [model number S3L46N] is proposed to be classified by the applicant under sub-heading 8517 62 90 as a device that transmits/receives RF signals and converts it into a format readable by the system and transmits the same which is displayed on the screen. The applicant contends that since the device is used for reception, conversion and transmission of voice, image and other forms of data, it is rightly classifiable under sub-heading 8517 62, whereas alternate contention is that it should be classified under sub-heading 8528 71 00 as reception apparatus for television. In support of classification under sub-heading 8528 71 00, it has been submitted that Fire TV Stick cannot support any other display device and can only be used for television. The applicant has accepted the fact that the device can work only with television.

14.2 Having perused the alternate contentions, I find that the question to be determined is whether Fire TV Stick/HDMI Digital Media Receiver is essentially and substantially a reception apparatus for television, akin to a set top box; or is a device designed for and capable of functions beyond or different from reception of broadcast signals and conversion of the same into a signal suitable for display. On the basis of the description and functions of the device, as submitted by the applicant and information available in public domain, I find that Fire TV Stick is a reception apparatus for voice, image and other data in a wireless network such as LAN/WAN. It is a reception apparatus with an inbuilt PCB and software containing many applications which run on Over the Internet (OTT) platform and media is streamed to television sets for display. These devices do not receive signals from satellite/cable/terrestrial to convert them in the form suitable for display on the television screen, thus not hit by the exclusions mentioned in the CTH 8528.Therefore, HDMI Digital Media Receiver [model number S3L46N] with Alexa Voice Remote Lite (1st Gen) [Model H69A73] as a kit; and HDMI Digital Media Receiver [model number S3L46N] with all-new Alexa Voice Remote (Alexa Voice Remote 2nd Gen) [Model No.L5B83H] as a kit are appropriately classifiable under sub-heading 8517 62, and more specifically sub-heading 8517 62 90.

15. I now take up for consideration the other two devices, namely, Alexa Voice Remote Lite (1St Gen) (for HDMI Digital Media Receiver) Model No.H69A73 [“Alexa Voice Remote Lite (1st Gen)”] and Alexa Voice Remote (2nd Gen) (for HDMI Digital Media Receiver) Model No. L5B83H [“Alexa Voice Remote (2nd an)”]. The applicant has submitted that these two Alexa voice remote devices also merit classification under CTH 8517, i.e. as apparatus for transmission or reception of voice, image or other data. However, as discussed in the personal hearing, Amazon Inc. suggests classification of Alexa Voice Remote under sub-heading 8526 92 00, which covers Radio remote control apparatus .1 find that the devices are principally remote controls working on radio frequency, with the difference that the second device i.e. Alexa Voice Remote (2nd Gen) is having one feature in addition to the features available in Alexa Voice Remote (1′ Gen) and apart from working on radio frequencY this additional feature makes the remote compatible with other devices and control such devices through infra-red frequency. Be that as it may, it is evident that the devices in question are radio (Bluetooth) remote control apparatus. which have specific sub-heading 85269200. Further, with respect to heading 8526, the HSN inter-alia provides the following as general guidelines for inclusion: “Radio apparatus for the remote control of ships, pilotless aircraft, rockets, missiles, toys, model ships or aircraft, etc.” and “Radio apparatus for the detonation of mines, or for the remote control of machines”. Therefore, these two Alexa Voice Remote devices are classifiable under the sub-heading 8526 92 00 of the first schedule of the Customs Tariff Act.

16. As regards the third question posed for advance ruling, it is seen that the benefit of Serial No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017, as last amended vide notification No. 03/2021-Customs dated 01.02.2021, is available to all goods falling under sub-heading 8517 62 90 and 85176990 other than certain goods mentioned under Serial No. 20 of the said notification and such excluded goods include Multiple Input/Multiple Output (MIMO) products etc. Therefore, the same is not admissible to Alexa Voice Remote Lite (1st Gen) and Alexa Voice Remote (2nd Gen), which are classifiable under sub-heading 8526 92 00.

17. In view of the above, I rule accordingly.

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