https://www.taxtmi.com/caselaws?id=757364 Composite multifunction devices were classified by their principal and essential character, which lay in reception, conversion and transmission of voice or data in a networked environment rather than mere sound reproduction; they were therefore classifiable under CTH 8517 62 90 and not CTH 8518 22 10. The addition of "wireless" to entries in CTH 8518 did not expand that heading to cover such convergence devices, because it remained confined to specific audio output equipment. On that basis, the classification under CTH 8517 continued to govern entitlement to exemption under Serial No. 20 of Notification No. 57/2017-Cus, and the exemption claim was affirmed. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757364 Composite multifunction devices were classified by their principal and essential character, which lay in reception, conversion and transmission of voice or data in a networked environment rather than mere sound reproduction; they were therefore classifiable under CTH 8517 62 90 and not CTH 8518 22 10. The addition of "wireless" to entries in CTH 8518 did not expand that heading to cover such convergence devices, because it remained confined to specific audio output equipment. On that basis, the classification under CTH 8517 continued to govern entitlement to exemption under Serial No. 20 of Notification No. 57/2017-Cus, and the exemption claim was affirmed. Case-Laws Customs Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757364