https://www.taxtmi.com/caselaws?id=120491 Imported DTS-6D Sound Processor goods were held classifiable in the same tariff heading as in an earlier binding Tribunal decision concerning materially identical equipment, which had treated the system as a sub-system of a cinematographic projector rather than a sound reproducing system. Because no distinguishing feature was shown, the appellate classification was sustained and the departmental challenge failed. The classification adopted by the importer therefore remained undisturbed, following the principle that materially identical goods must receive the same tariff treatment unless a relevant difference is established. en-us Mon, 04 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120491 Imported DTS-6D Sound Processor goods were held classifiable in the same tariff heading as in an earlier binding Tribunal decision concerning materially identical equipment, which had treated the system as a sub-system of a cinematographic projector rather than a sound reproducing system. Because no distinguishing feature was shown, the appellate classification was sustained and the departmental challenge failed. The classification adopted by the importer therefore remained undisturbed, following the principle that materially identical goods must receive the same tariff treatment unless a relevant difference is established. Case-Laws Customs Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120491