https://www.taxtmi.com/caselaws?id=752232 CESTAT Mumbai remanded a customs classification dispute regarding activity trackers back to the original authority for fresh adjudication. The tribunal found the lower authority's classification of activity trackers under tariff heading 8517 6290 (meant for smart watches) legally flawed. The authority failed to properly apply General Rules of Interpretation and distinguish between activity trackers and smart watches. The tribunal emphasized that composite goods require identification of predominating function and proper evaluation under relevant tariff notes. The impugned order was set aside for inadequate reasoning and breach of established classification principles under Customs Tariff Act, 1975. en-us Fri, 03 May 2024 00:00:00 +0530 Mon, 06 May 2024 09:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752232 CESTAT Mumbai remanded a customs classification dispute regarding activity trackers back to the original authority for fresh adjudication. The tribunal found the lower authority's classification of activity trackers under tariff heading 8517 6290 (meant for smart watches) legally flawed. The authority failed to properly apply General Rules of Interpretation and distinguish between activity trackers and smart watches. The tribunal emphasized that composite goods require identification of predominating function and proper evaluation under relevant tariff notes. The impugned order was set aside for inadequate reasoning and breach of established classification principles under Customs Tariff Act, 1975. Case-Laws Customs Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752232