Delhi High Court - Orders
Amazon Wholesale India Private Limited vs Customs Authority Of Advance Ruling, ... on 14 July, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~4
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 76/2022
AMAZON WHOLESALE INDIA PRIVATE LIMITED
..... Appellant
Through: Mr.V.Lakshmikumaran with Ms.Jyoti
Pal, Ms.Kruti Parashar andMr.Kunal
Kapoor, Advocates.
versus
CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI
& ANR. ..... Respondents
Through: Mr.Satish Kumar, senior standing
counsel.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 14.07.2022 C.M.No.23915/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CUSAA No.76/2022 & C.M.No.23914/2022 Present Writ Petition has been filed challenging the impugned Advance Ruling No. CAAR/DEL/AMAZON/17/2021 dated 20th July, 2021 passed by the Customs Authority of Advance Ruling to the extent that it holds that the devices in question are classifiable under CTH 8518/8528.
Learned counsel for the Petitioner also prays for this Court to declare that the devices in question are classifiable under CTI 8517 62 90 and Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.07.2022 17:49:09 further declare that three out of total seven devices in question, namely Echo Show 5, Echo Dot 4th Generation and Echo Dot 4th Generation with clock- are also eligible for exemption under Sl. No. 20 of Notification No. 57/2017- Cus dated 30th June, 2017.
He states that despite multiple features, the devices in question are principally performing the function of transmission, conversion & reception of voice, image & other data - and hence are appropriately classifiable under the subheading 8517 (communication device). He, however, states that vide the impugned Ruling, the devices in question have been held as classifiable under CTH 8518/ 8528 as speakers/ monitors.
Issue notice. Mr.Satish Kumar, standing counsel accepts notice on behalf of the Respondents. He prays for and is permitted to file a reply affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 10th November, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 14, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.07.2022 17:49:09