CESTAT ruled that Bluetooth earphones are classified under heading 8518 as audio devices, not data transmission machines.
CESTAT Classifies Bluetooth Earphones as Audio Devices
In a notable decision, CESTAT has classified Bluetooth wireless earphones under heading 8518 as audio devices rather than categorizing them as 'data transmission machines.' The Tribunal asserted that the Bluetooth connectivity feature does not change the core function of earphones from audio playback.
This classification is relevant for duty assessment and import regulations, highlighting the need for clarity in product categorizations relating to technology and functionality.
The ruling underscores the importance of reviewing classification criteria, particularly for technology-driven consumer goods, enabling legal counsel to guide clients accurately on import procedures.
Citations
- Bluetooth Earphones Case (2026) CESTAT

