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<h1>Revenue's appeal on stereo processor classification dismissed due to lack of sound head mechanism.</h1> <h3>COMMISSIONER OF CUSTOMS, NEW DELHI Versus CINE SALES CORPORATION</h3> The Revenue's appeal against the Commissioner of Customs (Appeals) regarding the classification of an 8 Channel Stereo Processor was dismissed. The ... Classification The Revenue appealed against the order-in-appeal by the Commissioner of Customs (Appeals) regarding the classification of 8 Channel Stereo Processor. The adjudicating authority classified it under Heading 8519.99 but the Commissioner (Appeals) disagreed. The Revenue argued that the processor is a sound reproducer and should be classified under Heading 8519.99, but the respondents claimed there was no evidence of sound reproduction capability. The Commissioner (Appeals) found that the processor does not have a sound head mechanism and does not function as a sound reproducing device, leading to the dismissal of the appeal.