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Classification of “Bluetooth Wireless Headset for mobile phones / cell phones” under harmonised Customs Tariff - regarding.

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..... New Delhi, 5th September, 2013 To All Chief Commissioners of Customs / Customs (Preventive) All Chief Commissioners of Customs and Central Excise All Commissioners of Customs / Customs (Preventive) All Commissioners of Central Excise and Customs All Directors General under CBEC. Sir / Madam, Subject: Classification of Bluetooth Wireless Headset for mobile phones / cell ph .....

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..... in the same housing with a microphone, a radio transceiver, a rechargeable battery, a power input, a LED indicator light and controls. The radio transceiver utilizes an open wireless technology standard (wireless protocol for exchanging data within a Personal Area Network (PAN) using short length radio waves over short distances (up to 10 meters)) with Enhanced Data Rate (EDR) technology, which e .....

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..... referred. As seen, the classification of goods in the First Schedule of the Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation (GRI) of Import Tariff. 4. In the instant case, as Bluetooth Wireless headset for mobile / cell phone , is presented together with a charger, ear hooks and user documentation and put up in a set for retail sale, therefore besides GRI 1, .....

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..... s a simultaneously two-way audio and data streaming in the radio frequency band. Also, the HS Explanatory Note to subheading 8517.62 (Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus) provides that, this subheading includes cordless handsets or base units, when presented separately. Headphones combin .....

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