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2021 (9) TMI 208 - AAR - CustomsClassification of goods - Alexa voice remote 3rd Generation Model No. L5B83G, intended to be imported - classifiable under Custom Tariff Item 851762 90 or under 8526? - eligibility to claim benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017 - interpretation of General Rules for Interpretation of Import Tariff - HELD THAT:- 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 - 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. The Alexa Fire Stick is to be connected to the HDMI port of a television and its function is to receive the command and transmit message to Internet to receive the desired signals as per the command given through the Alexa voice remote. In this regard, the applicant has declared that the Alexa voice remote (3rd Gen) is primarily meant to operate Fire TV Stick. Therefore, prima facie, the device does function as a transmission and reception apparatus, but the primary objective of the transmission and reception function is to act as a remote control device, giving the device the essential character of a remote control device. “Blue tooth devices connected in a Bluetooth network communicate with each other using ultra-high frequency (UHF) radio waves”. Therefore, the contention of the applicant that Alexa voice remote (3rd Gen) does not merit classification as radio remote control apparatus under 8526 92 00 since it uses Bluetooth technology is facile and not accepted - the appropriate classification of Alexa voice remote (3rd Gen) based on rule 1 and rule 3(b) of GI Rules is under CTH 8526, and specifically under sub-heading 85269200. Benefit of Serial No. 20 of Notification No.57/2017-Customs, dated 30.06.2017, as amended vide notification No.22/2018-Customs dated 02.02.2018 - HELD THAT:- The benefit is available for all goods other than wrist wearable devices (commonly known as smart watches) falling under sub-heading 8517 62 90. Therefore, the same is not admissible to Alexa voice remote (3rd Gen), which is classifiable under sub-heading 85269200.
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