Case Law Analysis
|Custom, Excise & Service Tax Tribunal
GRI 1 & Eo Nomine Rule | Bluetooth Earphones Classifiable as Audio Devices (CTI 8518), Not Data Transmission (CTI 8517) : CESTAT
CESTAT rules that Bluetooth earphones' primary function is sound reproduction, not data transmission, classifying them under CTI 8518 (15% duty) instead of CTI 8517 (10% duty). The decision clarifies classification disputes under General Interpretative Rule 1 and the eo nomine provision, impacting importers of wireless audio devices.