https://www.taxtmi.com/caselaws?id=102520 An imported 8 Channel Stereo Processor was examined for classification as sound reproducing apparatus under Heading 8519.99 of the Customs Tariff. On the catalogue and product inputs, the equipment received sound from a 2-channel stereo CD or tape but lacked a sound head mechanism and any mechanism for using sound records. Because the record showed it did not function as a sound reproducer, classification under Heading 8519.99 was found unsustainable. en-us Fri, 12 Jul 2002 00:00:00 +0530 Wed, 15 Feb 2012 12:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102520 An imported 8 Channel Stereo Processor was examined for classification as sound reproducing apparatus under Heading 8519.99 of the Customs Tariff. On the catalogue and product inputs, the equipment received sound from a 2-channel stereo CD or tape but lacked a sound head mechanism and any mechanism for using sound records. Because the record showed it did not function as a sound reproducer, classification under Heading 8519.99 was found unsustainable. Case-Laws Customs Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102520