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TMI Blog2023 (11) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough internet through apps like YouTube, Netflix, Prime Video, Apple TV, Spotify, Disney, Hulu, ESPN, HBOMax etc. inbuilt into the device. Further, the subject goods can also be used to cast media from phone/tablet/laptop and watch it on the television set. It thus enables sharing video (or other online content) from a device like laptop/smartphone/tablet to the television unit with a supported app such as YouTube. Chromecast, unlike a television apparatus, does not use television terrestrial signals or cable TV signals of the local cable TV operator or for that matter, the DTH signal of any DTH service providers. It transforms the conventional television into a smart television by enabling inputs from internet sources. The applicant has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aming video, audio and other content straight from a computer, tablet or mobile phone to a big screen. It allows the user to cast any videos or contents available on the small screen devices i.e. mobile phone, Laptop or MacBook on a bigger screen or television. It also enables display of mirror image of a mobile phone, Mac book Laptop to a Television. The condition being that the input device and the receiving device should be connected to the same Wi-Fi network. 5. Personal hearing in the matter was conducted on 17-2-2023. The applicant was represented by Shri T. Viswanathan, Advocate, Dhananjay S., Advocate, Riya Sinha, Advocate, Balram Khaitan, Representative and Ashok Goenka. They reiterated contents of CAAR-I application by taking r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt like smart phone or laptop and also directly functioning by using the device s on-screen interface without using a third equipment in between. I find that the subject goods are capable of performing both these functions and are only a mere improvement over the earlier model Google Chromecast , that is under legal dispute. I find 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. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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