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        Customs

        Multimedia speakers imported were classified under Customs...

        Multimedia Speakers Classified Correctly Under Tariff Heading 8518, Not Covered by MRP Notification.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated 24.12.2008 regarding MRP-based assessment is not applicable as the goods were not classifiable under CTH 8519 and 8527. Following the Tribunal's decision in Logic India Trading Co. case, the predominant function of the imported goods being speakers, they were rightly classified under CTH 8518 2200 as 'digital printers'. The impugned orders upholding this classification were affirmed, and Revenue's Appeals were dismissed.
                                Note: It is a system-generated summary and is for quick reference only.
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