https://www.taxtmi.com/circulars?id=52338 Classification of multifunction speaker systems must follow the General Rules for the Interpretation and Note 3 to Section XVI, focusing on the principal function. A speaker with only a USB port is classed as a loudspeaker; with USB playback as sound reproducing apparatus; with radio reception as reception apparatus for radio broadcasting; and with both radio and USB playback, if both functions are equally principal, the GRIs' tie breaking provision determines the heading. The Board directs application of these principles and compliance by field formations. en-us Thu, 01 Aug 2013 00:00:00 +0530 Thu, 01 Aug 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52338 Classification of multifunction speaker systems must follow the General Rules for the Interpretation and Note 3 to Section XVI, focusing on the principal function. A speaker with only a USB port is classed as a loudspeaker; with USB playback as sound reproducing apparatus; with radio reception as reception apparatus for radio broadcasting; and with both radio and USB playback, if both functions are equally principal, the GRIs' tie breaking provision determines the heading. The Board directs application of these principles and compliance by field formations. Circulars Customs Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52338