https://www.taxtmi.com/caselaws?id=440916 Composite multifunctional goods were classified by their principal function under the tariff rules: Echo Dot devices were treated as smart speakers whose essential character was sound reproduction, with voice control, wi-fi and bluetooth features regarded as ancillary. They were therefore classifiable under heading 8518, sub-heading 85182210. On that basis, exemption under serial no. 20 of Notification No. 57/2017-Cus. was unavailable because it applied only to goods under sub-headings 85176290 and 85176990, and concessional benefit under serial no. 10 of Notification No. 12/2022-Cus. was also unavailable because the goods fell within the exclusion for hearable devices. No ruling was given on effective rate of duty. 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 Composite multifunctional goods were classified by their principal function under the tariff rules: Echo Dot devices were treated as smart speakers whose essential character was sound reproduction, with voice control, wi-fi and bluetooth features regarded as ancillary. They were therefore classifiable under heading 8518, sub-heading 85182210. On that basis, exemption under serial no. 20 of Notification No. 57/2017-Cus. was unavailable because it applied only to goods under sub-headings 85176290 and 85176990, and concessional benefit under serial no. 10 of Notification No. 12/2022-Cus. was also unavailable because the goods fell within the exclusion for hearable devices. No ruling was given on effective rate of duty. Case-Laws Customs Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440916