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2023 (11) TMI 569 - AAR - CustomsClassification of imported goods - Chromecast with Google TV - to be classified under sub-heading 8517 62 90 of Customs Tariff Act, 1975 - or under Tariff Item 8517 69 60 of the First Schedule to the Customs Tariff Act, 1975? - matter of classification of own similar device is pending decision before Honourable Tribunal, CESTAT - HELD THAT - In the instant case the principal or primary function of Chromecast with Google TV is not distinctly different from the functionality of Google Chromecast . Hence on this basis Chromecast with Google TV device cannot be treated as an apparatus that is entirely different from Google Chromecast the classification of which is under legal dispute over classification under Customs Tariff Act, 1975. Thus, Chromecast with Google TV cannot be treated as an altogether generically different product qualifying for a different classification under Customs Tariff Act, 1975 - against the claim of the applicant, as declared at Sr. No. 11 of the CAAR-I application, the matter of classification of their own similar device is pending decision before Honourable Tribunal, CESTAT - in view of provisions of Section 28-I of the Customs Act, 1962, it is refrained from passing an order till the matter in dispute has been settled.
Issues involved:
The classification of 'Chromecast with Google TV' under the Customs Tariff Act, 1975. Summary: Issue 1: Classification of 'Chromecast with Google TV' The applicant, a company engaged in IT distribution, sought an advance ruling on the classification of 'Chromecast with Google TV' under sub-heading 8517 62 90 of the Customs Tariff Act, 1975. The device is a streaming device that connects to a TV, runs on Android TV, and allows streaming of media content from various apps. The applicant argued that it should be classified under a specific sub-heading. Issue 2: Dispute over Classification The Directorate of Revenue Intelligence found that a similar device, 'Google Chromecast,' was wrongly classified under a different heading. The department confirmed the classification under Heading 8528 71 00, leading to pending litigation. The applicant contended that 'Chromecast with Google TV' is distinct from 'Google Chromecast' due to advanced features, emphasizing that the pending litigation should not impact the current application. Issue 3: Operational Mechanism Analysis The Authority analyzed the operational mechanism of 'Google Chromecast' and 'Chromecast with Google TV,' noting that both devices enable casting content from small screen devices to larger screens. While 'Google Chromecast' focuses solely on casting, 'Chromecast with Google TV' offers additional features like an integrated interface and built-in apps. However, it was concluded that the primary function of 'Chromecast with Google TV' is not significantly different from 'Google Chromecast.' Issue 4: Authority's Decision In accordance with Section 28-I of the Customs Act, 1962, the Authority refrained from passing an order on the classification of 'Chromecast with Google TV' due to the pending decision before the Tribunal. It was determined that the device does not qualify for a different classification under the Customs Tariff Act, 1975, as it is not distinctly different from 'Google Chromecast' which is under legal dispute.
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