TMI Blog2021 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol apparatus; and sub-heading 8526 92 00 covers Radio remote control apparatus. The Alexa Fire Stick is to be connected to the HDMI port of a television and its function is to receive the command and transmit message to Internet to receive the desired signals as per the command given through the Alexa voice remote. In this regard, the applicant has declared that the Alexa voice remote (3rd Gen) is primarily meant to operate Fire TV Stick. Therefore, prima facie, the device does function as a transmission and reception apparatus, but the primary objective of the transmission and reception function is to act as a remote control device, giving the device the essential character of a remote control device. Blue tooth devices connected in a Bluetooth network communicate with each other using ultra-high frequency (UHF) radio waves . Therefore, the contention of the applicant that Alexa voice remote (3rd Gen) does not merit classification as radio remote control apparatus under 8526 92 00 since it uses Bluetooth technology is facile and not accepted - the appropriate classification of Alexa voice remote (3rd Gen) based on rule 1 and rule 3(b) of GI Rules is under CTH 8526, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Principal Commissioner of Customs, ACC (Import), New Delhi vide letter dated 01.06.2021 have been received. 4. The applicant has sought ruling regarding appropriate classification of the device called Alexa voice remote 3rd Generation Model No. L5B83G , which is proposed to be imported by the applicant. The following details and functioning/working of the device has been described in the application: DETAILS : The Alexa voice remote 3rd Generation Model No. L5B83G [Alexa voice remote (3rd), in short] is a Bluetooth and infrared enabled remote, which is primarily meant to be used to operate HDMI Digital Media Receivers ( Fire TV stick ) via Bluetooth when it is paired with the remote. The Fire TV stick is a small network appliance and an entertainment device designed to stream digital audio/video content to high-definition and 4K television sets. It is a portable device, which connects to HDMI port of a television. Once connected, the user gets access to television episodes and movies on Amazon instant video, Netflix, and other apps like Sony L1V, Zee5, etc. The user can also play games and music. The Fire TV Stick is capable of connecting with television sets, in ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 57/2017-Customs dated 30.06.2017? 4.2 In the application, it has also stated that an application pertaining to classification of the earlier models of Alexa voice remote are pending before the Customs Authority for Advance Rulings, Mumbai; such applications were filed by M/s Amazon Seller Services Private Limited and not the applicant; this is a new model being launched now and will be imported into India for the first time by the applicant. It has been ascertained by this office from CAAR, Mumbai that no advance ruling order has been issued in respect of the said application. 5. Further to the above description/functioning of the device, the applicant has explained that classification of the goods mentioned in the First Schedule of the Import Tariff is governed by General Rules for Interpretation (GI Rules, in short); the said rules for interpretation have been adopted from the General Rules for the Interpretation of the Harmonized System; as per Rule 1 of the GI Rules, goods under consideration should be classified in accordance with the terms of the heading or the relevant Section or Chapter Notes. It is further stated that in the understanding of the applicant, the he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the application and thereafter on the merits of the case. However, this office has been of the view that the procedure can be simplified and process of pronouncing advance rulings expedited by scheduling a common hearing, wherein the two stages relating to the admissibility of the application and technical discussion could be taken up together, noting that such a procedure would not be consistent with the provisions of the Customs Act. This office has been adopting such practice and proposes to continue to do so, unless the facts of a specific case require staggered two-stage hearing . 8. Finding that the application is valid in terms of the provisions of the Customs Act and the Customs Authority for Advance Rulings, Regulations, 2021; and having gone through the details of the goods as described in the application, comments of the designated Principal Commissioner and after hearing the applicant at length during the personal hearing, followed by receipt of additional submission pertaining to possibility of classification of Alexa Voice Remote (3rd Gen) under CTH 8526, I proceed to decide the matter and give ruling on the questions raised in the application. 9. The applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Import), New Delhi, the suggested classification of Fire TV Voice Remote by Amazon Inc. on the website amazon com is 8526.92. The applicant in their additional submission have reiterated their view that the appropriate classification for this remote device is CTH 8517, inter alia, on the ground that CTH 8526 does not cover radio remote control apparatus that works on Blue tooth technology. 12. Therefore, I have considered CTH 8517 and 8526 as the two contending classification. CTH 8517 covers Telephone sets, including Telephone sets, including Telephones for Cellular Networks or for other Wireless Networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528. Sub-heading 8517 62 covers Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus; and 8517 62 90 is the residual sub-heading thereof. 12.1 CTH 8526 covers Radar apparatus, radio navigational aid apparatus and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 8526, the HSN inter-alia prescribes the following as general guidelines that the heading covers, Radio apparatus for the remote control of ships, pilotless aircraft, rockets, missiles, toys, model ships or aircraft, etc. and Radio apparatus for the detonation of mines, or for the remote control of machines . Since Alexa voice remote (3rd Gen) is working on (Bluetooth) radio frequency to control machine/apparatus/device, it is a radio apparatus for remote control. Therefore, the appropriate classification of Alexa voice remote (3rd Gen) based on rule 1 and rule 3(b) of GI Rules is under CTH 8526, and specifically under sub-heading 85269200. 14. As regards the second question posed for advance ruling, it is seen that the benefit of Serial No. 20 of Notification No.57/2017-Customs, dated 30.06.2017, as amended vide notification No.22/2018-Customs dated 02.02.2018, is available for all goods other than wrist wearable devices (commonly known as smart watches) falling under sub-heading 8517 62 90. Therefore, the same is not admissible to Alexa voice remote (3 rd Gen), which is classifiable under sub-heading 85269200. 15. In view of the above, I rule accordingly. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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