TaxTMI 
TaxTMI 
2022 (8) TMI 718
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....elhi; on 10-9-2018. This application sought the classification of five different devices, namely, digital media receiver (with touch screen) Model No. DW84JL, digital media receiver Model No. D9N29T, digital media receiver Model No. L9D29R, digital media receiver Model No. C1125P and wireless speaker device Model No. P5B83L. After the appointment of Customs Advance Rulings Authorities under Section 28EA of the Customs Act, 1962; this application was transferred to CAAR, Mumbai. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving advance rulings in respect of the pending application. The applicant, vide their communication in February, 2021; informed that t....
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....m a similar function. However, a woofer is normally the largest driver in a speaker cabinet and it is designed to produce the low frequencies, like those associated with bass or drum for music or thunder and explosions in a home theatre. As per Circular No. 27/2013-Cus., dated 1-8-2013 of the C.B.E. & C. (now, C.B.I. & C.) speakers, both active and passive speakers, are classifiable under Heading 8518 of the First Schedule of the Customs Tariff Act, 1975. Depending upon the number of drive units, the eight-digit classification is determined. The applicant has stated that the wireless speaker is appropriately classifiable under sub-heading 8518 21 00 as it comprises of a single drive unit in its enclosure. 2.1 The questions on which ad....
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.... The applicant was heard in virtual mode on 25-11-2021. Sri Lakshmikumaran, Advocate, appearing on behalf of the applicant, has taken me through the product specifications and functionalities. He informed that the device involved in the present proceedings was also before the Customs Authority for Advance Rulings, New Delhi in the case of M/s. Amazon Wholesale India Pvt. Ltd. [2021 (378) E.L.T. 377 (A.A..R - Cus. - Del.)] and that the said Ld. Authority has classified the device under Heading 8518 and they are in agreement with the ruling. 5. The device is a sub-woofer that has Wi-Fi and Bluetooth connectivity features. It is a single speaker with a single drive unit mounted in an enclosure. It converts electrical variations into....
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....ich are communicated to the air. Further, as per explanatory notes, the loudspeakers may be mounted on frames, chassis or in cabinets of different types (often acoustically designed), or even in articles of furniture. They remain classified in this heading provided the main function of the whole is to act as a loudspeaker. The impugned device is a single loudspeaker with a single drive unit mounted in an enclosure. It converts electrical variations into mechanical variations which are then communicated to air to produce sound. 5.2 Though the device contains Bluetooth and Wi-Fi features for transmission or reception of data by electromagnetic waves in a wireless network, this functionality, however, is just an additional feature, which....