Sound processors not being cameras or projectors fall outside Chapter 9007 and belong in the residuary electrical machinery heading.

Goods described as a sound processor, supported by invoice and product literature showing a 6-channel processor with stereo synthesizer, were held not to fall under Chapter Heading 9007 because they were neither cinematographic cameras nor projectors. As the source of sound remained an external cassette deck or CD player and the goods only processed sound, they were correctly classified under Chapter Sub Heading 8543.89 as electrical machines and apparatus having individual functions not specified elsewhere. The classification adopted in favour of the importer was set aside, and the Revenue's tariff classification was upheld.

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Issues: Whether the imported goods described as a sound processor were classifiable under Chapter Heading 9007 of the Customs Tariff as cinematographic cameras and projectors, or under Chapter Sub Heading 8543.89 as electrical machines and apparatus having individual functions not specified elsewhere.

Analysis: The goods were described in the invoice and product literature as a 6 channel processor with stereo synthesizer, and the circuit/operation material showed that the source of sound was a cassette deck or CD player, with the goods merely processing sound. Chapter Heading 9007 covers cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. Since the goods were neither a camera nor a projector, and were only sound processors, they did not fall within that heading. The authority relied on below was also distinguishable on facts because the goods there were different.

Conclusion: The goods were not classifiable under Chapter Heading 9007 and were correctly classifiable under Chapter Sub Heading 8543.89; the Revenue's classification was upheld.

Final Conclusion: The impugned classification in favour of the importer was set aside and the Revenue succeeded on the tariff classification issue.

Ratio Decidendi: Goods that are merely sound processors and are neither cinematographic cameras nor projectors do not fall under Chapter Heading 9007 and are classifiable under the residuary heading applicable to electrical machines and apparatus having individual functions not specified elsewhere.

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