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2021 (10) TMI 1354 - AAR - CustomsClassification of devices - Echo Link - Link Amp - Auto - Flex - eligibility for exemption under Notification No. 57/2017-Cus., dated 30-6-2017, as amended - HELD THAT:- The device Echo Link is intended to upgrade the existing stereo system of the user with high fidelity streaming music and Alexa. The use of this device would enable a user to stream his preferred sound throughout the home or chosen rooms/areas. It is important to appreciate that Echo Link is to be connected to Echo speaker (input device) as well as multiple existing speakers (output devices). The primary utility of the device is to upgrade any stereo system with high-fidelity streaming music and Alexa, control music selection, sound and playback with compatible Echo device or the Alexa app; connect to stereo (any input audio device) and group with other supported Echo devices to play music throughout the home; provide multiple digital and analog inputs and outputs compatible with existing stereo equipment. All the four Echo family devices under consideration in the present proceedings are voice command devices with multiple functions, including answering questions, playing music, reading newspaper/audio-books, providing traffic, weather and other real-time information and controlling smart devices. These devices respond to the names “Alexa”, “Amazon”, “Computer” or “Echo” as wake up words. These Echo family devices are capable of voice interaction, music playback, making to-do lists, setting alarms, etc. - these four devices merit classification under sub-heading 8517 62 90. The specifications of Echo Auto and Echo Flex, as submitted by the applicant make it clear that they are not MIMO products. In view of this, it is held that these two devices would be eligible for the said exemption. Since Echo Link and Echo Link Amp are MIMO products, they are not eligible for the subject exemption. During the hearing held on 28-9-2021, the applicant has fairly conceded that they no longer are seeking exemption in respect of these two devices. The Audio Receiver (Echo Link) having Model No. SXP16E, Audio Transceiver and Amplifier (Echo Link Amp) having Model No. K9Y29E, Media Transmission Device (Echo Auto) having Model No. BP39CN, and Echo Flex having Model No. C77A68 merit classification under sub-heading 8517 62 90 of the First Schedule to the Customs Tariff Act, 1975; and also that the devices Echo Auto and Echo Flex are eligible for exemption extended under the Notification No. 57/2017-Customs, dated 30-6-2017; as amended. Application disposed off.
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