https://www.taxtmi.com/caselaws?id=411863 The Customs Authority for Advance Rulings (CAAR) classified the Alexa voice remote (3rd Gen) under Custom Tariff Item (CTI) 8526 92 00 as a radio remote control apparatus, rather than the proposed CTI 8517 62 90. Consequently, the device does not qualify for duty exemption under Serial No. 20 of Notification No. 57/2017-Customs, which applies to goods under sub-heading 8517 62 90. en-us Mon, 28 Jun 2021 00:00:00 +0530 Fri, 03 Sep 2021 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411863 The Customs Authority for Advance Rulings (CAAR) classified the Alexa voice remote (3rd Gen) under Custom Tariff Item (CTI) 8526 92 00 as a radio remote control apparatus, rather than the proposed CTI 8517 62 90. Consequently, the device does not qualify for duty exemption under Serial No. 20 of Notification No. 57/2017-Customs, which applies to goods under sub-heading 8517 62 90. Case-Laws Customs Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411863