https://www.taxtmi.com/caselaws?id=410608 The authority classified Apple HomePod under Customs Tariff Heading 8517.62.90, allowing wireless connection to the internet and providing various functionalities. The original advance ruling application, filed beyond the prescribed time limit, was considered valid as a continuation due to the authority's fault. The doctrine of legitimate expectation and promissory estoppel supported the applicant's right to receive the ruling despite delays. Although multiple entry ports were indicated, the authority did not address this due to transferred application circumstances. en-us Thu, 10 Jun 2021 00:00:00 +0530 Mon, 22 Aug 2022 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410608 The authority classified Apple HomePod under Customs Tariff Heading 8517.62.90, allowing wireless connection to the internet and providing various functionalities. The original advance ruling application, filed beyond the prescribed time limit, was considered valid as a continuation due to the authority's fault. The doctrine of legitimate expectation and promissory estoppel supported the applicant's right to receive the ruling despite delays. Although multiple entry ports were indicated, the authority did not address this due to transferred application circumstances. Case-Laws Customs Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410608