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2022 (1) TMI 325 - AAR - CustomsClassification of goods - Smart Plug - classifiable under CTH 8537 10 00 - Echo Sub rightly classifiable under CTH 8518 21 00 or not - benefit of Serial Number 490 of Notification No. 50/2017-Customs, dated 30-6-2017. Classification of Smart Plug - HELD THAT:- Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. Eligibility of smart plug to claim the benefit of Serial Number 490 of Notification No. 50/2017-Customs, dated 30-6-2017 - HELD THAT:- The relevant entry in the said Notification No. 50/2017-Customs provides for concessional rate of basic customs duty of 7.5% for all goods falling under Heading 85.37. Therefore, smart plug classifiable under Heading 85.37 is eligible for the benefit of concessional rate of duty under the said Notification No. 50/2017-Customs. Classification of Wireless Speaker Device with Model No. P5B83L (Echo Sub) - HELD THAT:- It is a single loudspeaker with a single drive unit mounted in their enclosure. Noting that a sub-woofer is a speaker that is designed to only reproduce low frequencies, also known as the bass, it is found that Echo Sub would merit classification as a speaker under Heading 85.18; and since it is a single loudspeaker, mounted in their enclosure, the appropriate classification would be under sub-heading 8518 21 00.
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