2023 (11) TMI 569

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.... (hereinafter referred to as the 'Act'). The applicant, a registered private limited company engaged in distribution of IT & Mobility solutions in India, is seeking advance ruling on the classification of 'Chromecast with Google TV' (hereinafter referred to as 'subject goods'). 2. The applicant has cited that Chromecast with Google TV is a streaming device that directly connects with the television set in the user's home and streams media content directly to the users' television set. The subject goods run on the Android TV operating system and features a brand-new user interface branded "Google TV" that is navigated using a Bluetooth remote control, which is supplied as a part of Chromecast with Google TV. It performs the function of st....

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....ce the departmental adjudicating authority issued Order-in-original No. 13/SA (13) ADG(ADJ.)/DRI, MUMBAI/2020-21, dated 11-5-2020, confirming classification of 'Google Chromecast' under Heading 8528 71 00. The applicant has filed Appeal No. C/86387/20 before CESTAT Mumbai, against the Order passed and the same is pending final decision. The applicant has emphasized that the 'Google Chromecast with TV', covered under the present application, is a different product with advanced features and thus the aforesaid pending litigation will not have an impact on the present application. In short it is affirmed by them that no matter on the subject goods is pending in their case before any officer of Customs, Appellate Tribunal or any Court of Law. ....

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....nerate. 6. On examining the functions of "Google Chromecast" and "Chromecast with Google TV" as stated in the aforesaid paras vis-a-vis the material information available in the public domain, I find that "Google Chromecast" is a streaming device that enables casting videos, slideshows, music, or even screen mirror by wirelessly connecting the phone, tablet, or computer with an HD monitor that has an HDMI port and "Chromecast with Google TV" is capable of casting content in exactly the same way by using the smartphone, tablet, laptop, etc., along with having its own dedicated interface and built-in selection of apps. Thus the main difference between Google Chromecast and Chromecast with Google TV is that Google Chromecast doesn't have an....