https://www.taxtmi.com/caselaws?id=467256 Echo Buds and spare buds are classifiable as wireless headphones/earphones under the amended tariff eight digit sub heading for heading 8518 based on product character and the Finance Act, 2022 amendment, and are therefore classed under sub heading 8518 3011. The charging case, whose principal function is energy storage and recharging, is classifiable as a lithium ion accumulator under sub heading 8507 6000. Silicone ear tips and wing tips imported separately are classifiable as articles of plastics under sub heading 3926 9099. Concessional exemptions at the cited notification entries do not apply: the earbuds do not fall under the alternative sub heading for exemption and the charging case is excluded as a power bank. en-us Mon, 12 Sep 2022 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467256 Echo Buds and spare buds are classifiable as wireless headphones/earphones under the amended tariff eight digit sub heading for heading 8518 based on product character and the Finance Act, 2022 amendment, and are therefore classed under sub heading 8518 3011. The charging case, whose principal function is energy storage and recharging, is classifiable as a lithium ion accumulator under sub heading 8507 6000. Silicone ear tips and wing tips imported separately are classifiable as articles of plastics under sub heading 3926 9099. Concessional exemptions at the cited notification entries do not apply: the earbuds do not fall under the alternative sub heading for exemption and the charging case is excluded as a power bank. Case-Laws Customs Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467256