TMI Blog2021 (12) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant has categorically stated that the digital media receiver is not capable of receiving signals from satellite/cable/terrestrial source and convert them in a suitable form for display on televisions. The device in question also does not support cellular services. It requires internet to perform. The Alexa Voice Remote Lite (lst Gen.) receives audio signals from the user, converts them into radio signals and transmits securely and wirelessly to the digital media receiver for further demodulation/processing of such radio signals. The second type of wireless remote essentially performs the same functions as described above. From the features and functions described here-in-before, it is clear that the HDMI digital media receiver receives signals from Alexa Voice remote (lite 1st Gen./2nd Gen.) via Bluetooth. Such instructions are to select the content that the user wants to watch on his television. The digital media receiver receives instructions of the user, converts them into RF signals and transmits them to the cloud for processing by AVS. AVS converts the signals into a readable format, extracts the requested content from the Amazon cloud and transmits the same to the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2017, as amended would be available to them. Thus, HDMI Digital Media Receiver with Alexa Voice Remote Lite as a kit, HDMI Digital Media Receiver with All-new Alexa Voice Remote as a kit, are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975 - Alexa Voice Remote Lite and All-new Alexa Voice Remote, when imported separately, would be classified under sub-heading 85269200 - While the Fire TV Sticks of both the lst and 3rd generations would be eligible for the benefit of serial number 20 of Notification No. 57/2017-Cus., dated 30-6-2017, as amended; the wireless remote devices, when imported separately, wouldn't be eligible for the said notification benefit. - SHRI M.R. MOHANTY, AUTHORITY FOR ADVANCE RULING, CUSTOMS Shri V. Lakshmikumaran, Adv., Prasad Salvi, Anand Tripurai and Jeshwin Immanuel for the Assessee. RULING M/s. Amazon Seller Services Private Limited proposes to import Wireless Remote (for HDMI Digital Media Receiver) Model No. L5B83H. The application for advance ruling, seeking the classification of the said device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Comments of the Principal Commissioners/Commissioners of Customs have been shared with the applicant. 3. The applicant has informed that a show cause notice F. No. S/16-Audit- 1626/2018-19 NCH, dated 25-7-2019 was issued by the Commissioner of Customs (Audit), Mumbai Customs Zone-I pertaining to classification of an earlier model of Fire TV Stick. In light of the pending application before the Advance Ruling Authority, the applicant approached the Hon'ble Bombay High Court in Writ Petition No. WP/474/2020 seeking stay on adjudication of the above mentioned show cause notice, The Hon'ble High Court has granted ad-interim stay vide its order dated 24-2-2020. The applicant has also stated that the devices under consideration in the present proceedings, i.e., Fire TV Stick Lite (1 Gen./3,d Gen.) are new models of succeeding generations and are different from the Fire TV Stick device which is the subject matter of the pending litigation. 4. From the information supplied by the applicant, it appears that the new generation Fire TV sticks are offered in two configurations, i.e., Fire TV Stick Lite (1st Gen.) and Fire TV Stick (3rd Gen.), where the HDMI digital media receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e televisions, cable and satellite boxes, and A/V receivers. 6. In the opinion of the Commissioner of Customs (Import), Chennai sea port, HDMI digital media receivers take command from voice remote and broadcast/transmit the same to TV and therefore, merit classification under sub-heading 85255030. In respect of Alexa Voice Remote Lite (1st Gen.), Model No. H69A73, the suggested sub-heading is 85269200 on the ground that it is a radio control apparatus. The Commissioner of Customs, Nhava Sheva-V has informed about the show cause notice issued on the issue of classification of earlier model of Fire TV device and the pendency of the matter before the Hon'ble High Court, which is already discussed at paragraph 3 above. The Id. Commissioner has also informed that in the Advance Ruling No. CAAR/Del/Amazon/15/2021, dated 5-7-202, the Customs Authority for Advance Rulings, New Delhi has held that Fire TV Stick Lite (1st Gen.) and Fire TV Stick (3rd Gen.) are rightly classifiable under tariff entry 85176290. The Id. Commissioner has suggested that the issue of classification of the items earlier imported are pending, and therefore, as per sub-section (2) of section 28-1 of Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided also that where the application is rejected, reasons for such rejection shall be given in the order.' The statute provides only two grounds for rejection of advance ruling applications: - The question raised in the applicant's case is pending before an officer of customs/tribunal/court, The question raised in the application has been decided by a tribunal/court. In this case, there is no issue that the classification of the devices under consideration have been decided by a tribunal or any court, and therefore, the proviso (b) is inapplicable. So far as the proviso (a) is concerned, to exclude the jurisdiction of advance ruling, the question raised in the applicant's case must be pending before an officer of customs, tribunal or court. In this case, the question raised is not the same. The subject matter of dispute on which the Commissioner (Audit), Mumbai Customs Zone-I has issued a show cause notice is an earlier version of the Fire TV Stick. The decision of the said notice, pending before the Commissioner of Customs (Import), ACC, Mumbai has been stayed by the Hon'ble High Court of Bombay. Therefore, I am not inclined to accept the view, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work appliance and entertainment device for streaming digital audio/video content from the internet to television. A user sends instruction either by way of speech through inbuilt microphone in the remote or by pressing buttons on the remote. Such instructions are to select the programme/movie/any other media that the user wants to watch. The audio instructions are processed by Alexa Voice Services and are transmitted wirelessly in the form of radio frequency signals via Bluetooth to the HDMI digital media receiver which are transmitted to the Amazon server on cloud through internet. The specific content requested by the user is received in return by the digital media receiver from the Amazon server. These signals are processed and converted into a form readable by a television. The processed signals are then transmitted to the connected television so that the requested media can be viewed by the user. The applicant has categorically stated that the digital media receiver is not capable of receiving signals from satellite/cable/terrestrial source and convert them in a suitable form for display on televisions. The device in question also does not support cellular services. It requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as classification of wireless remotes, Model Nos. L5B83H and H69A73 is concerned their functionality is limited to accepting commands of the user, either through voice or by way of pressing buttons, convert them into radio signals and transmit the radio signals securely and wirelessly to the digital media receiver for further demodulation/processing. From the functional perspective, the two wireless remotes answer to the description of other apparatus for 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. However, as held by the CAAR, New Delhi and also pointed out by the Id. counsel for the applicant, sub-heading 85269200 is a specific entry for radio remote control apparatus. As the CAAR, New Delhi has pointed out in his ruling, the HSN Explanatory Notes to heading 8526 states that radio apparatus for the remote control of ships, pilotless aircraft, rockets, missiles, toys, model ships or aircraft, etc. as well as for the detonation of mines, or for the remote control of machines remain included in that heading. Therefore, the proper classification entry for Wirele ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
