https://www.taxtmi.com/caselaws?id=72690 Customs classification turned on the machine's essential function: a cassette duplicating machine that transferred sound from a master cassette to a slave cassette was treated as a sound recorder, so Heading 92.01/13 was preferred and the importer's claim under Heading 84.59(2) failed; classification under Heading 85.18(27)(1) was also held incorrect. The protective benefit already granted by the appellate authority could not be withdrawn because the Revenue had issued no review show cause notice, so that benefit was maintained. en-us Wed, 31 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 13:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72690 Customs classification turned on the machine's essential function: a cassette duplicating machine that transferred sound from a master cassette to a slave cassette was treated as a sound recorder, so Heading 92.01/13 was preferred and the importer's claim under Heading 84.59(2) failed; classification under Heading 85.18(27)(1) was also held incorrect. The protective benefit already granted by the appellate authority could not be withdrawn because the Revenue had issued no review show cause notice, so that benefit was maintained. Case-Laws Income Tax Wed, 31 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72690