https://www.taxtmi.com/caselaws?id=440916 The AAR classified Echo Dot (5th Generation) devices under sub-heading 85182210 as smart speakers rather than under heading 8517 for communication apparatus. The authority determined that despite wireless connectivity features, the principal function is audio reproduction, making them loudspeakers with additional functions. The devices were deemed "hearable devices" under customs notifications, making them ineligible for concessional duty rates under Notification No. 12/2022-Cus. The ruling emphasized that classification depends on the device's essential character as perceived by the general public, which views these products primarily as smart speakers rather than communication devices. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 15 Jan 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440916 The AAR classified Echo Dot (5th Generation) devices under sub-heading 85182210 as smart speakers rather than under heading 8517 for communication apparatus. The authority determined that despite wireless connectivity features, the principal function is audio reproduction, making them loudspeakers with additional functions. The devices were deemed "hearable devices" under customs notifications, making them ineligible for concessional duty rates under Notification No. 12/2022-Cus. The ruling emphasized that classification depends on the device's essential character as perceived by the general public, which views these products primarily as smart speakers rather than communication devices. Case-Laws Customs Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440916