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The Court held that, for the purpose of customs duty payments, the Echo devices fell within the category of machines meant for the “reception, conversion and transmission or regeneration of voice or other data."

Delhi high courtDelhi hcHigh courtLegal newsCustoms newsImport of electronicsAmazon echo dotAmazon echo showConvergence devicesAmazon echo familyCustoms tariffCustoms authority for advance rulingsJustice yashwant varmaJustice dharmesh sharmaData transmissionData reception