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    <title>2023 (3) TMI 1615 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>Classification clarification that the electronic display device (e-reader, Kindle 11th Gen, Model C2V2L3) is classifiable under Sub-heading 8543 70 99: the principal function test and General Rules for Interpretation were applied, with HSN Explanatory Notes and Section Note on multi function machines directing classification by principal function. The device was held to be a finished reading apparatus whose display and communication features are ancillary; accordingly it falls within heading 8543 rather than headings for flat panel display modules, and the applicant&#039;s proposed classification is accepted.</description>
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      <description>Classification clarification that the electronic display device (e-reader, Kindle 11th Gen, Model C2V2L3) is classifiable under Sub-heading 8543 70 99: the principal function test and General Rules for Interpretation were applied, with HSN Explanatory Notes and Section Note on multi function machines directing classification by principal function. The device was held to be a finished reading apparatus whose display and communication features are ancillary; accordingly it falls within heading 8543 rather than headings for flat panel display modules, and the applicant&#039;s proposed classification is accepted.</description>
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