Bluetooth Modules Ruled Not Parts of Car Infotainment Systems, Department's Appeal Dismissed as Initial Classification Stands.

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....Classification of imported goods - Bluetooth module - It is not possible to accept the contention of the learned Authorized Representative of the Department that despite a specific finding having been recorded by the Commissioner (Appeals) that the Bluetooth module is not a ‘part’, of car infotainment systems, it should still be considered as a ‘part’ because of the description given by the appellant in the Bill of Entry - AT....