https://www.taxtmi.com/caselaws?id=790781 Bluetooth wireless earphones, headphones, earbuds and neckbands were analysed as composite audio devices whose dominant function was audio playback, with calling and voice transmission features treated as secondary. On that basis, they were held to fall within the eo nomine tariff description for headphones and earphones under Customs Tariff Item 8518 30 00, not Customs Tariff Item 8517 62 90, so the customs notification benefit was unavailable. The text also states that a bona fide classification dispute, without intent to evade duty, does not justify the extended limitation period under section 28(4), and that penalty under section 114A cannot survive once the extended period fails. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790781 Bluetooth wireless earphones, headphones, earbuds and neckbands were analysed as composite audio devices whose dominant function was audio playback, with calling and voice transmission features treated as secondary. On that basis, they were held to fall within the eo nomine tariff description for headphones and earphones under Customs Tariff Item 8518 30 00, not Customs Tariff Item 8517 62 90, so the customs notification benefit was unavailable. The text also states that a bona fide classification dispute, without intent to evade duty, does not justify the extended limitation period under section 28(4), and that penalty under section 114A cannot survive once the extended period fails. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790781