https://www.taxtmi.com/caselaws?id=428771 An advance ruling application was maintainable because section 28-I(2) of the Customs Act bars only a question already pending or decided in the applicant's own case, not a similar matter involving a separate group company. For classification, the Fire TV Stick 4K Max kit was assessed under Rule 3(b) of the General Rules for Interpretation, and the HDMI Digital Media Receiver gave the kit its essential character while the remote was only an accessory. The kit's function as a wireless network media reception device brought it within heading 8517, specifically sub-heading 8517 62 90. en-us Thu, 27 Jan 2022 00:00:00 +0530 Fri, 14 Oct 2022 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428771 An advance ruling application was maintainable because section 28-I(2) of the Customs Act bars only a question already pending or decided in the applicant's own case, not a similar matter involving a separate group company. For classification, the Fire TV Stick 4K Max kit was assessed under Rule 3(b) of the General Rules for Interpretation, and the HDMI Digital Media Receiver gave the kit its essential character while the remote was only an accessory. The kit's function as a wireless network media reception device brought it within heading 8517, specifically sub-heading 8517 62 90. Case-Laws Customs Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428771