In Ruling No. CAAR/Mum/ARC/34/2023 – AAR - Maharashtra AAR rules that ‘Chromecast with Google TV' is not distinctly different from 'Google Chromecast'; does not warrant different classification under the Customs Tariff Act
Member Narendra V. Kulkarni [08-05-2023]

Read Order: In Re: M/s. Rashi Peripherals Limited

LE Correspondent

Mumbai, May 11, 2023: The Maharashtra Authority for Advance Rulings has ruled that ‘Chromecast with Google TV’ cannot be treated as an altogether generically different product, warranting a different classification under the Customs Tariff Act, 1975.

M/s. Rashi Peripherals Limited (applicant), company engaged in distribution of IT & Mobility solutions in India had sought advance ruling on the classification of `Chromecast with Google TV'.

The Authority observed that the main difference between ‘Google Chromecast’ and ‘Chromecast with Google TV’ is that Google Chromecast doesn't have any apps, it just casts content, whereas Chromecast with Google TV is capable of casting and has an integrated interface with on-screen apps and remote.  The Authority further observed that ‘Chromecast with Google TV’ derived its functions from both the sources i.e., from the third equipment like smart phone or laptop and also directly functioning by using the device's onscreen interface without using a third equipment in between. Hence, it was opined that ‘Chromecast with Google TV’ was only a mere improvement over the earlier model ‘Google Chromecast’.

The Authority held that principal or primary function of 'Chromecast with Google TV' was not distinctly different from the functionality of 'Google Chromecast'. Therefore, based on this finding, it was concluded that the 'Chromecast with Google TV' device cannot be considered as an apparatus that is entirely different from 'Google Chromecast'.