Customs classification of multimedia speakers follows predominant function, confirming Heading 8518 2200 over departmental reclassification.

Imported multimedia speakers were to be classified by their principal and main function, with added features not displacing the dominant character of the goods. Applying the General Rules for Interpretation and Section Note 3 to Section XVI, and treating the goods as speakers in common parlance and trade, the classification remained under Heading 8518 2200 of the Customs Tariff Act, 1975. The Department's alternative reclassification was not sustainable, and the issue was treated as already settled in the appellant's own case.

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Issues: Classification of imported multimedia speakers for customs purposes, specifically whether the goods were to be treated as speakers under Heading 8518 2200 or under the alternative headings adopted by the Department.

Analysis: The classification dispute had already been settled in the appellant's own case. The applicable interpretative approach was that, where goods have added features, classification must be determined by the principal and main function of the product. Applying the General Rules for Interpretation and Section Note 3 to Section XVI, the dominant function of the imported goods remained that of a speaker. The goods were also understood in common parlance and trade as speakers, and the earlier view had been reinforced by the principle that multifunctional goods are classified according to their predominant character. The issue was therefore no longer open for reconsideration.

Conclusion: The goods were correctly classifiable under Heading 8518 2200 of the Customs Tariff Act, 1975, and the Department's reclassification could not be sustained.

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