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2021 (12) TMI 1471 - AAR - CustomsClassification of imported goods - HDMI Digital Media Receiver with Alexa Voice Remote Lite as a kit - HDMI Digital Media Receiver with All-new Alexa Voice Remote as a kit - Alexa Voice Remote Lite for HDMI Digital Media Receiver - HELD THAT - The HDMI digital receiver has a 1.7 Ghz quadcore processor and 8GB of storage. It has dual band 2x2 802.11 AC Wi-Fi with support for 5GHz networks allowing streaming at up to 1080p at 60fps. The receiver provides HD/HDR support on compatible televisions. The HDMI digital media receiver is described by the applicant as network appliance and entertainment device for streaming digital audio/video content from the internet to television. A user sends instruction either by way of speech through inbuilt microphone in the remote or by pressing buttons on the remote. Such instructions are to select the programme/movie/any other media that the user wants to watch - The applicant has categorically stated that the digital media receiver is not capable of receiving signals from satellite/cable/terrestrial source and convert them in a suitable form for display on televisions. The device in question also does not support cellular services. It requires internet to perform. The Alexa Voice Remote Lite (lst Gen.) receives audio signals from the user converts them into radio signals and transmits securely and wirelessly to the digital media receiver for further demodulation/processing of such radio signals. The second type of wireless remote essentially performs the same functions as described above. From the features and functions described here-in-before it is clear that the HDMI digital media receiver receives signals from Alexa Voice remote (lite 1st Gen./2nd Gen.) via Bluetooth. Such instructions are to select the content that the user wants to watch on his television. The digital media receiver receives instructions of the user converts them into RF signals and transmits them to the cloud for processing by AVS. AVS converts the signals into a readable format extracts the requested content from the Amazon cloud and transmits the same to the media receiver which on receipt of the output re-transmits the same for display on the user s television. Thus HDMI digital media receiver is a device that transmits/receives RF signals and converts it into a format readable by the system and transmits the same which is displayed on the screen - the Customs Authority for Advance Rulings New Delhi for the identical device considered and rejected the sub-heading 85287100 and held that digital media receiver discussed here is rightly classifiable under sub-heading 85176290. Classification of wireless remotes - HELD THAT - Te proper classification entry for Wireless Remote (for HDM1 Digital Media Receiver) Model No. L5B83H and Alexa Voice Remote Lite (1st Gen. Model No. H69A73) when imported separately would be the sub-heading 85269200 and not 85176290 as originally contended by the applicant. However when these wireless remotes are imported along with HDMI digital media receiver (Model No. S3L46N) as a kit applying rule 3(b) of the General Rules for Interpretation of Customs Tariff the classification of the entire kit would be sub-heading 8517620 on the ground that the digital media receiver and not the wireless remote gives the goods its essential character. Benefit of exemption under serial no. 20 of the Notification No. 57/2017-Cus. dated 30-6-2017 as amended by the Notification No. 2/2019-Cus. dated 29-1-2019 - HELD THAT - The latest amendment to the said exemption was vide Notification No. 3/2021-Cus. dated 1-2-2021 and also that the said notification provides a concessional rate of duty to all goods falling under sub-headings 85176290 and 85176990 except the following (a) wrist wearable devices commonly known as smart watches; (b) optical transport equipment; (c) combination of one or more of packet optical transport product or switch; (d) optical transport network products; (e) IP radios; (f) soft switches and voice over internet protocol equipment or VoIP phones media gateways gateway controllers and session border controllers; (g) carrier ethernet switch packet transport node products multiprotocol label switching transport profile products; (h) multiple input/multiple output and long term evolution products. Since Fire TV Sticks do not appear to fall under any of the above exclusions benefit of serial number 20 of the Notification No. 57/2017-Cus. dated 30-6-2017 as amended would be available to them. Thus HDMI Digital Media Receiver with Alexa Voice Remote Lite as a kit HDMI Digital Media Receiver with All-new Alexa Voice Remote as a kit are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act 1975 - Alexa Voice Remote Lite and All-new Alexa Voice Remote when imported separately would be classified under sub-heading 85269200 - While the Fire TV Sticks of both the lst and 3rd generations would be eligible for the benefit of serial number 20 of Notification No. 57/2017-Cus. dated 30-6-2017 as amended; the wireless remote devices when imported separately wouldn t be eligible for the said notification benefit.
Issues Involved:
1. Classification of HDMI Digital Media Receiver and wireless remotes. 2. Maintainability of the advance ruling application. 3. Eligibility for exemption under Notification No. 57/2017-Cus., as amended. Detailed Analysis: 1. Classification of HDMI Digital Media Receiver and Wireless Remotes The applicant sought advance rulings on the classification of HDMI Digital Media Receiver (Model No. S3L46N) with Alexa Voice Remote Lite (1st Gen., Model No. H69A73) and All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H) as kits (Fire TV Stick Lite, 1st Gen. and Fire TV Stick, 3rd Gen.), and the wireless remotes separately. The HDMI digital media receiver streams digital audio/video content to high-definition televisions via the internet. The Alexa Voice Remote Lite (1st Gen.) uses Bluetooth technology, while the All-new Alexa Voice Remote (2nd Gen.) uses both Bluetooth and infrared technology. The Commissioner of Customs (Import), Chennai sea port, suggested classification under sub-heading 85255030, while the Customs Authority for Advance Rulings, New Delhi classified similar devices under sub-heading 85176290. The ruling concluded that the HDMI digital media receiver should be classified under sub-heading 85176290, as it is designed for the reception, conversion, and transmission of voice, images, or other data. The wireless remotes, when imported separately, should be classified under sub-heading 85269200, as they are radio remote control apparatus. 2. Maintainability of the Advance Ruling Application The ruling addressed the maintainability of the application in light of pending litigation on an earlier model of the Fire TV Stick. The statute provides two grounds for rejection: if the question is pending before any customs officer, tribunal, or court, or if it has been decided by a tribunal or court. The ruling determined that the question raised in the current application is not the same as the one pending before the Commissioner of Customs (Import), ACC, Mumbai, and therefore, the application is maintainable. 3. Eligibility for Exemption under Notification No. 57/2017-Cus., as Amended The ruling examined the eligibility of the devices for exemption under serial number 20 of Notification No. 57/2017-Cus., as amended. The notification provides a concessional rate of duty to goods falling under sub-headings 85176290 and 85176990, with certain exclusions. The Fire TV Sticks do not fall under any of the exclusions and are eligible for the exemption. However, the wireless remotes, when imported separately, are not eligible for the said exemption. Conclusion - HDMI Digital Media Receiver (Model No. S3L46N) with Alexa Voice Remote Lite (1st Gen., Model No. H69A73) as a kit (Fire TV Stick Lite, 1st Gen.), and HDMI Digital Media Receiver (S3L46N) with All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H) as a kit (Fire TV Stick, 3rd Gen.), are classifiable under sub-heading 85176290. - Alexa Voice Remote Lite (1st Gen., Model No. H69A73) and All-new Alexa Voice Remote (2nd Gen., Model No. L5B83H), when imported separately, are classifiable under sub-heading 85269200. - Fire TV Sticks of both the 1st and 3rd generations are eligible for the benefit of serial number 20 of Notification No. 57/2017-Cus., as amended, while the wireless remote devices, when imported separately, are not eligible for the said notification benefit.
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