Case Law Details
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:
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