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    <title>2022 (2) TMI 1405 - AUTHORITY FOR ADVANCE RULINGS, CUSTOMS, MUMBAI</title>
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    <description>The AAR Mumbai deferred ruling on classification of Echo family devices (Echo 4th Gen., Echo Dot 4th Gen., Echo Dot with Clock, Echo Studio) under tariff headings 85176290 or 8518. The authority noted conflicting advance rulings between Mumbai and Delhi AARs on similar devices, with appeals already pending before Delhi HC. Citing judicial propriety principles from Titanor Components and subsequent CESTAT decisions, the AAR held it improper to create further discordance on sub-judice matters. The ruling was postponed pending Delhi HC&#039;s decision on Amazon&#039;s appeals, except for one non-Echo wireless speaker device which would be decided separately.</description>
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      <description>The AAR Mumbai deferred ruling on classification of Echo family devices (Echo 4th Gen., Echo Dot 4th Gen., Echo Dot with Clock, Echo Studio) under tariff headings 85176290 or 8518. The authority noted conflicting advance rulings between Mumbai and Delhi AARs on similar devices, with appeals already pending before Delhi HC. Citing judicial propriety principles from Titanor Components and subsequent CESTAT decisions, the AAR held it improper to create further discordance on sub-judice matters. The ruling was postponed pending Delhi HC&#039;s decision on Amazon&#039;s appeals, except for one non-Echo wireless speaker device which would be decided separately.</description>
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