https://www.taxtmi.com/caselaws?id=410542 The Tribunal determined that the Bluetooth module should be classified under CTH 8517 62 90 as it performs functions of data reception, transmission, and conversion. It held that the Bluetooth module is not a 'part' of car infotainment systems and criticized the Commissioner (Appeals) for misapplying classification rules. The Tribunal set aside the Commissioner (Appeals)'s order and upheld the appellant's classification under CTH 8517 62 90. en-us Tue, 03 Aug 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410542 The Tribunal determined that the Bluetooth module should be classified under CTH 8517 62 90 as it performs functions of data reception, transmission, and conversion. It held that the Bluetooth module is not a 'part' of car infotainment systems and criticized the Commissioner (Appeals) for misapplying classification rules. The Tribunal set aside the Commissioner (Appeals)'s order and upheld the appellant's classification under CTH 8517 62 90. Case-Laws Customs Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410542