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TMI Blog2021 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2021. 2. The applicant vide entry in column 13 of the application Form CAAR-1 requested that in terms of provisions of regulation 13 of the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), Central Board of Indirect Taxes and Customs (CBIC, in short) may designate a Principal Commissioner/Commissioner, in the matter. Accordingly, upon reference by the Secretariat of CAAR, New Delhi, CBIC vide letter dated 05.04.2021 designated the Principal Commissioner of Customs, ACC (Import), New Custom House, New Delhi under the provisions of the Customs Act, 1962, read with the CAAR Regulations. 3. On designation of Principal Commissioner of Customs, ACC (Import), New Delhi, in the matter, Secretariat of CAAR, New Delhi sought comments of the designated concerned Principal Commissioner on the application for advance ruling, vide letter dated 08.04.2021. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi vide letter dated 01.06.2021 have been received. 4. The applicant has sought ruling regarding appropriate classification of the device called "Alexa voice remote 3rd Generation Model No. L5B83G", which is proposed to be impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted into radio signals, which are then transmitted to the Amazon Fire TV Stick. The Alexa voice remote (3rd Gen.) has volume up and down buttons, mute button and power button, pressing of which sends out infrared signals to infrared controlled devices, like television, Audio Video Receivers, sound bars, etc. 4.1 In the light of the aforementioned, the applicant has submitted the following questions for advance ruling: (a) Whether Alexa voice remote (3rd Gen) proposed to be imported by the applicant is classifiable under Custom Tariff Item 851762 90? (b) If the answer to the above question (a) is in the negative, then, what is the appropriate classification of Alexa voice remote (3rd Gen.) under the Customs Tariff Act, 1975? (c) If the answer to question (a) is in the positive, whether the applicant is eligible to claim benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017? 4.2 In the application, it has also stated that an application pertaining to classification of the earlier models of Alexa voice remote are pending before the Customs Authority for Advance Rulings, Mumbai; such applications were filed by M/s Amazon Seller Services Private Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CAAR Regulations, personal hearing in this matter (along with four other applications filed by the applicant regarding classification of other convergence devices) in virtual mode was scheduled on 07.06.2021. In response thereto, the applicant sought clarification whether the said hearing is- (i) for passing an order on admission of our applications under section 28-I (2) of the Customs Act, or (ii) for the final advance ruling to be given under section 28-I (4) of the Customs Act. This office has clarified that in view of the shortened timelines as per section 28-I (6) of the Customs Act, 1962 read with the CAAR Regulations, CAAR has been following the practice of single hearing in the application for advance rulings. I note that the practice followed by erstwhile AAR was to hold two-stage hearing on separate dates, first to decide the admissibility of the application and thereafter on the merits of the case. However, this office has been of the view that the procedure can be simplified and process of pronouncing advance rulings expedited by scheduling a common hearing, wherein the two stages relating to the admissibility of the application and technical discussion could be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.
(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
11. Further, I note that while the applicant has suggested classification of the device under CTH 8517, which is also the classification proposed by the designated Principal Commissioner of Customs, ACC (Import), New Delhi, the suggested classification of Fire TV Voice Remote by Amazon Inc. on the website X X X X Extracts X X X X X X X X Extracts X X X X ..... rol device is different from those classifiable under CTH 8526. I find that "Blue tooth devices connected in a Bluetooth network communicate with each other using ultra-high frequency (UHF) radio waves". Therefore, the contention of the applicant that Alexa voice remote (3rd Gen) does not merit classification as radio remote control apparatus under 8526 92 00 since it uses Bluetooth technology is facile and not accepted. 13.2 In this regard, I accept the reliance placed by the applicant on Canada Border Service Agency's Memorandum D-10-14-64 dated 12.03.2015, which clarified that Bluetooth devices are required to be classified as per their principal function; and find that the principal function of Alexa voice remote (3rd Gen) is to act as radio remote control apparatus. 13.3 Further, it is seen that with respect to heading 8526, the HSN inter-alia prescribes the following as general guidelines that the heading covers, "Radio apparatus for the remote control of ships, pilotless aircraft, rockets, missiles, toys, model ships or aircraft, etc." and "Radio apparatus for the detonation of mines, or for the remote control of machines". Since Alexa voice remote (3rd Gen) is working on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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