https://www.taxtmi.com/caselaws?id=792409 Bluetooth wireless headsets, earphones, earbuds and neckbands were treated as wireless transceivers capable of receiving and transmitting voice and data, so they fell under CTH 85176290 rather than CTH 85183000. The classification turned on the goods' essential character and principal function under the General Rules for Interpretation and Note 3 to Section XVI, with Circular No. 36/2013-Cus. confirming that Bluetooth headsets for mobile phones are active parts of a wireless network. Headphones and earphones under heading 8518 were distinguished as devices carrying only audio signals. The impugned classification was set aside and the demand and connected consequences did not survive. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792409 Bluetooth wireless headsets, earphones, earbuds and neckbands were treated as wireless transceivers capable of receiving and transmitting voice and data, so they fell under CTH 85176290 rather than CTH 85183000. The classification turned on the goods' essential character and principal function under the General Rules for Interpretation and Note 3 to Section XVI, with Circular No. 36/2013-Cus. confirming that Bluetooth headsets for mobile phones are active parts of a wireless network. Headphones and earphones under heading 8518 were distinguished as devices carrying only audio signals. The impugned classification was set aside and the demand and connected consequences did not survive. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792409