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CLASSIFICATION OF SMART DEVICES AND WIRELESS DEVICES HAS CUSTOMS TARIFF EVOLVED OR IS IT A NEVER-ENDING DILEMMA?
Legal Era
|October 2020
THE QUESTION REMAINS WHETHER THE CUSTOMS TARIFF ACT, 1962 (‘TARIFF ACT’) HAS EVOLVED WITH CORRESPONDING TECHNOLOGICAL ADVANCEMENTS?
BACKGROUND
India’s electronics industry has been witnessing a tremendous growth in the last decade. The “artificial intelligence” which was in theory books in the 90s, has become a reality today in various applications. Technology has been exceeding our thoughts and imagination. Thanks to the rapid advancement in technology everywhere, smart devices/ wireless devices are being invented every now and then and India has a fair share in importing these smart devices and wireless devices which are increasing day by day. The question remains whether the Customs TariffAct, 1962 (‘TariffAct’) has evolved with corresponding technological advancements?
COVERAGE OF PRODUCTS
The present article specifically deals with two categories of devices namely:
a. Smart devices: Devices that have now become “smart” due to technological advancement by incorporating a function of communication in a wired or wireless network. A smart device, as the name suggests, is an electronic gadget that is able to connect, share and interact with its user and other smart devices.1 For instance, smart speakers, smart televisions, smart lights, smartphones etc.; and
b. Wireless devices: Devices which have become wireless due to incorporation of Bluetooth or any other wireless technology. These may also loosely be called by some as “smart” devices, but appropriately shall be called as “wireless” devices. For instance, wireless speakers, wireless headphones, wireless microphones, etc.
This story is from the October 2020 edition of Legal Era.
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