TMI Blog2022 (8) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... nteraction. However, the product is compatible with the Echo device (via Wi-Fi or via Bluetooth). Though the device contains Bluetooth and Wi-Fi features for transmission or reception of data by electromagnetic waves in a wireless network, this functionality, however, is just an additional feature, which makes it compatible with separate Echo devices. This device is only a speaker and its principal function is to reproduce sound by converting electrical variations or oscillations from an amplifier into mechanical vibrations which are communicated to the air, which is correctly classifiable under Heading 8518. Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like many sub-woofer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962; this application was transferred to CAAR, Mumbai. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving advance rulings in respect of the pending application. The applicant, vide their communication in February, 2021; informed that they are still interested in receiving the advance rulings and also that, they will submit the application in the revised format in due course. Thereafter, the application was revived by the secretariat in July, 2021, which was followed by the physical submission of the application on 10-8-2021. This application covers four Echo family devices and one wireless speaker device Model No. P583L. The present pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule of the Customs Tariff Act, 1975. Depending upon the number of drive units, the eight-digit classification is determined. The applicant has stated that the wireless speaker is appropriately classifiable under sub-heading 8518 21 00 as it comprises of a single drive unit in its enclosure. 2.1 The questions on which advance ruling is sought are as follows : - (a) Whether wireless speaker device Model No. P5B83L is classifiable under sub-heading 8518 21 00? (b) If the answer to the above question is in the negative, then, what is its appropriate classification? 3. In the original application dated 10-9-2018, the applicant had expressed their intention to import the device in question from the four air cargo c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has classified the device under Heading 8518 and they are in agreement with the ruling. 5. The device is a sub-woofer that has Wi-Fi and Bluetooth connectivity features. It is a single speaker with a single drive unit mounted in an enclosure. It converts electrical variations into mechanical variations which are then communicated to air to produce sound. It is designed to produce low frequencies, like those associated with bass or drum for music or thunder and explosions in a home theatre. The device does not have a microphone and is not capable of voice interaction. However, the product is compatible with the Echo device (via Wi-Fi or via Bluetooth). It can be paired with Echo devices via the Vox application. The product does not supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l variations which are then communicated to air to produce sound. 5.2 Though the device contains Bluetooth and Wi-Fi features for transmission or reception of data by electromagnetic waves in a wireless network, this functionality, however, is just an additional feature, which makes it compatible with separate Echo devices. This device is only a speaker and its principal function is to reproduce sound by converting electrical variations or oscillations from an amplifier into mechanical vibrations which are communicated to the air, which is correctly classifiable under Heading 8518. Note 3 to Section XVI stipulates that unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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