https://www.taxtmi.com/caselaws?id=795668 Conflicting CESTAT decisions concern the classification of Bluetooth wireless headsets, particularly whether essential character and principal function determine their tariff treatment. The Delhi Bench decision in G. Mobile Devices P. Ltd. and the Chennai Bench decision in Redington Ltd. reached inconsistent positions on the same issue. To resolve this conflict, the Registry was directed to place the appeals before the President for constitution of a Special Bench. The text records a referral for authoritative determination and does not state a final classification outcome. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795668 Conflicting CESTAT decisions concern the classification of Bluetooth wireless headsets, particularly whether essential character and principal function determine their tariff treatment. The Delhi Bench decision in G. Mobile Devices P. Ltd. and the Chennai Bench decision in Redington Ltd. reached inconsistent positions on the same issue. To resolve this conflict, the Registry was directed to place the appeals before the President for constitution of a Special Bench. The text records a referral for authoritative determination and does not state a final classification outcome. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795668