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2023 (11) TMI 569 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAIClassification of imported goods - Chromecast with Google TV - to be classified under sub-heading 8517 62 90 of Customs Tariff Act, 1975 - or under Tariff Item 8517 69 60 of the First Schedule to the Customs Tariff Act, 1975? - matter of classification of own similar device is pending decision before Honourable Tribunal, CESTAT - HELD THAT:- In the instant case the principal or primary function of ‘Chromecast with Google TV’ is not distinctly different from the functionality of ‘Google Chromecast’. Hence on this basis ‘Chromecast with Google TV’ device cannot be treated as an apparatus that is entirely different from ‘Google Chromecast’ the classification of which is under legal dispute over classification under Customs Tariff Act, 1975. Thus, “Chromecast with Google TV” cannot be treated as an altogether generically different product qualifying for a different classification under Customs Tariff Act, 1975 - against the claim of the applicant, as declared at Sr. No. 11 of the CAAR-I application, the matter of classification of their own similar device is pending decision before Honourable Tribunal, CESTAT - in view of provisions of Section 28-I of the Customs Act, 1962, it is refrained from passing an order till the matter in dispute has been settled.
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