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Issues: Whether the imported DTS-6D Sound Processor System and CP-65 Cinema Processor were classifiable as independent sound-reproducing apparatus under Heading 8519.99, requiring an import licence, or as parts/sub-systems of a cinematographic projector under Heading 9007.92 and ITC (HS) Heading 900711.02, making them freely importable.
Analysis: The determining test applied was whether the goods could function independently as sound-reproducing apparatus. The equipment imported did not reproduce sound on its own and worked only in conjunction with the cinematographic projector and the connected sound system. Their function was to convert and synchronise audio signals with film images, so they were not consumer goods in the sense of independent sound reproducing devices. The classification under Heading 8519.99 was therefore rejected. The goods were treated as supporting sub-systems of the cinematographic projector, not as mere accessories, and the clarification issued from the DGFT office was accepted as binding for ITC policy classification.
Conclusion: The imported goods were held classifiable under Heading 9007.92 of the Customs Tariff Act and ITC (HS) Heading 900711.02, not under Heading 8519.99; they were not restricted goods and did not require an import licence.
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