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2021 (7) TMI 1305 - AAR - CustomsClassification of imported goods - HDMI digital media receiver paired with Alexa voice remote - Alexa Voice Remote Lite (1st Gen) and (2nd Gen) - subject devices proposed to be imported by the applicant are classifiable under Custom Tariff Item 8517 62 90? - benefit of Serial Number 20 of Notification No. 57/2017-Customs, dated 30-6-2017, as amended by Notification No. 3/2021-Customs, dated 1-2-2021 - HELD THAT:- 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 get attached to the HDMI port of the television, the classification of the kit would be as per the characteristics of this constituent. 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 - 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. 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? - HELD THAT:- 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. 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 (1st 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 8526 92 00. 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. Benefit of Serial No. 20 of Notification No. 57/2017-Customs, dated 30-6-2017 - HELD THAT:- It is seen that the benefit of Serial No. 20 of Notification No. 57/2017-Customs, dated 30-6-2017, as last amended vide Notification No. 3/2021-Customs, dated 1-2-2021, is available to all goods falling under sub-headings 8517 62 90 and 8517 69 90 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.
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