TaxTMI 
TaxTMI 
2023 (6) TMI 905
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.... 2. The applicant is predominantly engaged in the import of photography-related goods and their supply through the distribution system in the Indian market. The applicant intends to import a combo kit, namely DJI Mini 3 Pro Fly More Kit. They have stated that the combo kit is used specifically with DJI Mini Pro 3 drone. The said Unmanned Aerial Vehicle (UAV), incorporating a built-in camera for the purpose of aerial videography and photography, is categorised as a nano drone according to Drone Rules, 2021. The combo kit under consideration consists of the following items: Sr. No. Items (Quantity) Remarks 1. Intelligent flight båttery (2) Li-ion removable and rechargeable batteries that power the drone. Built-in....
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.... similar matter raised in the question by the applicant has already been decided by the appellate tribunal or any court. 3. The applicant has specified that they intend to import the subject goods from Air Cargo Complex, Mumbai. Accordingly, the application was forwarded to the jurisdictional commissionerate for their comments on 26.072022. However, no reply has been received, though a reminder has also been sent on 30.08.22. 4. A personal hearing was fixed on 22.09.2022 at 12:00 PM. Shri Pratik Nishar appeared online for the hearing. On being asked as to why the individual items- bags, cable, batteries, etc. under specific headings and not under CTH 88073000, he stated that the import will be made in kit form only and not as individu....
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....ll as information gathered from other reliable sources. The issues before for discussion are the classification of the DJI Mini 3 Pro Fly More drone kit and the rate of duty applicable to the said products. The impugned product is a combo kit, which is sold to be used with DJI Mini 3 Pro drone. The subject kit consists of multiple articles classifiable under separate headings. Therefore, whether the goods are to be classified as a kit or each item is to be classified separately, needs to be decided. 5.1 As per General Rule for Interpretation (GRI) 3(b), "Mixtures, conposite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot he classified by reference to 3 (a)....
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....l (parts and accessories) to Section XVII is reproduced below: It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section. and (b) They must be suitable for use solely or principally With the articles of Chapters 86 to 88 and (c) They must not be more specifically included elsewhere in the Nomenclature. Elaborating further on the above-mentioned point (c), the explanatory notes state that parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere i....
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...., charging and discharging, can be repeated for the life of the accumulator. Subheading 85076000 specifically mentions Lithium-ion based electric accumulators. Accordingly, the intelligent flight batteries are classifiable under subheading 85076000. The rate of duty i.e. basic customs duty (BCD) is 20%. 6.1 Two-way charging hub is used for charging the remote controller and three batteries in sequence. Up to 3 batteries can be inserted into the hub, which is connected to a separate USB charger. The hub automatically detects the battery with the most power and charges that one first. It can additionally act as a makeshift power bank. A USB Type-A output can draw from the battery's power to provide up to 5V/2A to a compatible device. H....
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....ike one remote controller, three batteries, one charging hub, propellers, an ND filter set, a data cable, and an SD card. The interior has a divided compartment style. The outer surface is made up of Polyurethane (PU) sheeting of plastic, i.e., synthetic leather. The bag is designed to provide storage, protection, portability, and organization to a drone and its accessories. The applicable subheading is 42029200, which provides for "other containers or cases; with outer surface of sheeting of plastics". The rate of duty is 15%. 6.5 The USB type-C cable is to be used for the two-way communication of information and data and/or DC voltage between the connected equipment. The cable is insulated by plastic material. There are standard connec....