https://www.taxtmi.com/caselaws?id=426479 A wireless speaker with a single drive unit mounted in an enclosure was classified according to its principal function as a loudspeaker, while Wi Fi and Bluetooth connectivity were treated as ancillary features. Applying Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI, the tariff classification followed the heading describing the product's essential character. The device was therefore placed under Heading 8518 and specifically sub-heading 8518 21 00, consistent with the speaker tariff structure and the cited customs circular. en-us Fri, 18 Feb 2022 00:00:00 +0530 Thu, 18 Aug 2022 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426479 A wireless speaker with a single drive unit mounted in an enclosure was classified according to its principal function as a loudspeaker, while Wi Fi and Bluetooth connectivity were treated as ancillary features. Applying Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI, the tariff classification followed the heading describing the product's essential character. The device was therefore placed under Heading 8518 and specifically sub-heading 8518 21 00, consistent with the speaker tariff structure and the cited customs circular. Case-Laws Customs Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426479