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2022 (10) TMI 329 - AAR - CustomsClassification of goods - HDMI Digital Media Receiver [Model No. K2R2TE] with Alexa Voice remote 3rd Generation Model No. L5B83G as a kit (Fire TV Stick 4K Max) - classifiable under sub-heading 8517 62 or not - Section 28H of the Customs Act, 1962 - HELD THAT:- Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV Stick 4K Max as a kit shall be determined by the classification of HDMI Digital Media Receiver [Model Number K2R2TE] - the applicant has claimed HDMI Digital Media Receiver [Model Number K2R2TE] to be classifiable under CTH 8517 62 90 since it is 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. HDMI Digital Media Receiver [Model Number K2R2TE] is also a reception apparatus for voice, image and other data in a wireless network such as LAN/WAN. 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. These devices are, therefore, correctly classifiable under sub-heading 8517 62 90. Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV Stick 4K Max, a kit comprising HDMI Digital Media Receiver [Model Number K2R2TE] with Alexa voice remote 3rd Generation [Model No. L5B83G] would be the classification of HDMI Digital Media Receiver that imparts the essential function to the device, and that is Heading 8517 and more specifically sub-heading 8517 62 90.
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