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    <title>2024 (3) TMI 191 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, NEW DELHI</title>
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    <description>The Authority dismissed the modification petition regarding the Advance Ruling on classification and exemption applicability for Echo Dot devices. It upheld the original classification under sub-heading 8518 22 10 as hearable devices, rejecting the concessional rate claim. The Authority concluded that the ruling was not erroneous in law or fact, thus modification was unwarranted.</description>
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      <description>The Authority dismissed the modification petition regarding the Advance Ruling on classification and exemption applicability for Echo Dot devices. It upheld the original classification under sub-heading 8518 22 10 as hearable devices, rejecting the concessional rate claim. The Authority concluded that the ruling was not erroneous in law or fact, thus modification was unwarranted.</description>
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