https://www.taxtmi.com/caselaws?id=261857 A device must be classified under the tariff entry that accords with its essential character and the plain language of the heading; a Kindle was found not to be a monitor, projector, video apparatus or game apparatus, and its primary function was reading, with dictionary or translation features being only accessory. It was therefore classified under Tariff Item 8543 70 99. On that classification, the exemption notification applied according to its terms, and no additional requirement was accepted that translation or dictionary functionality be the main feature. The device was accordingly held entitled to the customs duty exemption. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261857 A device must be classified under the tariff entry that accords with its essential character and the plain language of the heading; a Kindle was found not to be a monitor, projector, video apparatus or game apparatus, and its primary function was reading, with dictionary or translation features being only accessory. It was therefore classified under Tariff Item 8543 70 99. On that classification, the exemption notification applied according to its terms, and no additional requirement was accepted that translation or dictionary functionality be the main feature. The device was accordingly held entitled to the customs duty exemption. Case-Laws Customs Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261857