Smartwatch Misclassified for Tariff Benefits; Correct Entry 8517 6290 Confirmed, Exemptions Denied.

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....Classification of imported goods - LG Watch W7 - The product imported is a Smart Watch which is classifiable under 8517 6290. The appellant has wrongly classified it under 9102 1900. Thus the benefit under exemption Notification No. 152/2009-Cus. was not available to products of 8517 tariff entry hence it is held that same has wrongly been claimed. - Demand confirmed - AT....