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The High Court held that the Echo Dot (5th Gen), Echo Dot (5th Gen) with Clock, and Echo Pop devices are classifiable under Customs Tariff Heading (CTH) 8517 62 90, not CTH 8518. The term "wireless" in CTH 8518 must be read alongside "loudspeakers", "headphones", and "earphones". Despite the devices' wireless capabilities, they cannot be placed under CTH 8518 solely for that reason. The Court set aside the orders dated 12 July 2023 and 27 September 2023, allowing the appeal and classifying the three devices under CTH 8517 62 90.
The High Court held that the Echo Dot (5th Gen), Echo Dot (5th Gen) with Clock, and Echo Pop devices are classifiable under Customs Tariff Heading (CTH) 8517 62 90, not CTH 8518. The term "wireless" in CTH 8518 must be read alongside "loudspeakers", "headphones", and "earphones". Despite the devices' wireless capabilities, they cannot be placed under CTH 8518 solely for that reason. The Court set aside the orders dated 12 July 2023 and 27 September 2023, allowing the appeal and classifying the three devices under CTH 8517 62 90.
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