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2023 (2) TMI 1206 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAIClassification of goods proposed to be imported - Fire TV Stick, which is a HDMI digital media receiver - to be classified under sub-heading 8528 71 00 or under sub-heading 8517 62 90? - HELD THAT:- The device Fire TV Stick, having been designed for reception, conversion and transmission of voice, images or other form of data through the internet and not through satellite/cable/terrestrial sources merits classification under six-digit Tariff Entry 8517 62. From technology perspective it was brought on record by one of the respondent Commissionerates that the Wi-Fi frequency range is based on IEEE 802.11 protocol and is different from that of a television signal. Customs Tariff Heading 8517 specifically excludes apparatus for the transmission or reception of radio-broadcasting or television signal (Headings 85.25, 85.27 or 85.28). As far as the contending Tariff Entry 8528 is concerned, it appears to be an unsuitable tariff entry for classification of the device under consideration in the present proceedings insofar as the said entry is primarily suitable for receivers of television broadcast signals. Therefore, the views expressed for classification of applicant’s product under CTH 8528 viz. 8528 71 00 and 8528 73 90, examined on the background of technological facts discussed earlier, are not legally tenable. The Amazon Fire TV Stick/HDMI digital media receiver with dual core processor, dedicated Videocore4 GPU, 1 GB of memory and 8 GB of storage having a dual band, dual antenna 802.11 AC Wi-Fi is classifiable under CTH 8517 62 90 of the First Schedule of the Customs Tariff Act, 1975.
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