https://www.taxtmi.com/caselaws?id=789814 Imported activity trackers were classified under CTI 8517 6290 and not CTI 9029 1090 because their essential character lay in Bluetooth-based transmission, reception and data processing integral to their use, rather than in simple pedometer functions. The extended limitation period was not sustained since the department was already aware of similar imports and the ingredients for extended limitation were not established; however, differential duty and interest for the normal period remained recoverable. Alleged DGFT labelling non-compliance was treated as a rectifiable compliance issue and did not justify penalty on the facts. The order was modified accordingly, with relief limited to reclassification and normal-period duty recovery. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789814 Imported activity trackers were classified under CTI 8517 6290 and not CTI 9029 1090 because their essential character lay in Bluetooth-based transmission, reception and data processing integral to their use, rather than in simple pedometer functions. The extended limitation period was not sustained since the department was already aware of similar imports and the ingredients for extended limitation were not established; however, differential duty and interest for the normal period remained recoverable. Alleged DGFT labelling non-compliance was treated as a rectifiable compliance issue and did not justify penalty on the facts. The order was modified accordingly, with relief limited to reclassification and normal-period duty recovery. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789814