2026-VIL-927-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Bluetooth Wireless Headsets under Customs Tariff – Appellant imported Bluetooth wireless headsets, earbuds and neckbands classifying under Customs Tariff Item 85176290 - Revenue contends that the goods are classifiable under Customs Tariff Item 85183000 as "headphones and earphones whether or not combined with a microphone" – Whether Bluetooth wireless headsets with mobile telephony function, which are transceivers capable of receiving radio frequency analog signals from other devices and converting them into digital signals and transmitting them back in a wireless network, are classifiable under item 85176290 or item 85183000 – HELD - The essential character and principal function of the imported goods must be given primacy in determining classification as per General Rules of Interpretation and Section Note 3 to Section XVI of the HSN. Bluetooth technology is the specific distinguishing factor that differentiates these devices from traditional wireless headsets classifiable under item 85183000 - Headphones combined with a microphone under item 85183000 carry only audio signals and are not an active part of a network, whereas Bluetooth headsets with mobile telephony function perform the principal function of transmitting and receiving voice and data over wireless networks. The Board's Circular No. 36/2013 explicitly clarifies that Bluetooth wireless headsets for mobile phones equipped with communication devices fully comply with subheading 8517.62, which is the statutory interpretation binding on field formations. The technical catalogues demonstrate that the imported items include radio transceivers, rechargeable batteries and digital signal processing capabilities enabling wireless communication – The imported items are to be classified only under CTH 85176290. The impugned order set aside and the appeal is allowed
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