https://www.taxtmi.com/caselaws?id=210985 Goods described as a sound processor, supported by invoice and product literature showing a 6-channel processor with stereo synthesizer, were held not to fall under Chapter Heading 9007 because they were neither cinematographic cameras nor projectors. As the source of sound remained an external cassette deck or CD player and the goods only processed sound, they were correctly classified under Chapter Sub Heading 8543.89 as electrical machines and apparatus having individual functions not specified elsewhere. The classification adopted in favour of the importer was set aside, and the Revenue's tariff classification was upheld. en-us Wed, 10 Aug 2011 00:00:00 +0530 Mon, 05 Aug 2013 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210985 Goods described as a sound processor, supported by invoice and product literature showing a 6-channel processor with stereo synthesizer, were held not to fall under Chapter Heading 9007 because they were neither cinematographic cameras nor projectors. As the source of sound remained an external cassette deck or CD player and the goods only processed sound, they were correctly classified under Chapter Sub Heading 8543.89 as electrical machines and apparatus having individual functions not specified elsewhere. The classification adopted in favour of the importer was set aside, and the Revenue's tariff classification was upheld. Case-Laws Customs Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210985