https://www.taxtmi.com/caselaws?id=92135 Imported DTS-6D Sound Processor System and CP-65 Cinema Processor were treated as sub-systems of a cinematographic projector because they did not reproduce sound independently and operated only with the projector and connected sound system. Applying the functional test, the classification under Heading 8519.99 for independent sound-reproducing apparatus was rejected. The goods were classified under Heading 9007.92 of the Customs Tariff Act and ITC (HS) Heading 900711.02 as part of the cinematographic projector, with the consequence that they were freely importable and did not require an import licence. The DGFT clarification on ITC policy classification was accepted as binding. en-us Tue, 22 Jun 1999 00:00:00 +0530 Tue, 25 Oct 2011 10:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92135 Imported DTS-6D Sound Processor System and CP-65 Cinema Processor were treated as sub-systems of a cinematographic projector because they did not reproduce sound independently and operated only with the projector and connected sound system. Applying the functional test, the classification under Heading 8519.99 for independent sound-reproducing apparatus was rejected. The goods were classified under Heading 9007.92 of the Customs Tariff Act and ITC (HS) Heading 900711.02 as part of the cinematographic projector, with the consequence that they were freely importable and did not require an import licence. The DGFT clarification on ITC policy classification was accepted as binding. Case-Laws Customs Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92135