Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Bluetooth-Enabled Activity Trackers Classifiable as Communication Apparatus Under CTI 8517 6290 : CESTAT Mumbai Applies GRI 3(b)
CESTAT Mumbai ruled that GOQii activity trackers, despite their fitness tracking function, qualify as 'communication apparatus' under Customs Tariff Item 8517 6290 due to their essential Bluetooth data transmission capability. The decision overturns the classification as pedometers, imposing a higher 20% basic customs duty and setting precedent for similar wearable tech imports.