https://www.taxtmi.com/caselaws?id=272193 The Tribunal concluded that the imported "Multimedia Speakers" should be classified under Customs Tariff Heading (CTH) 8518 22 00 based on their primary function of sound amplification, regardless of additional features like USB playback or FM Radio. The Tribunal set aside the previous order, allowed the appeals in favor of the appellants, and emphasized that Circulars are not binding on courts and should not override statutory provisions. en-us Tue, 09 Feb 2016 00:00:00 +0530 Tue, 08 Nov 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272193 The Tribunal concluded that the imported "Multimedia Speakers" should be classified under Customs Tariff Heading (CTH) 8518 22 00 based on their primary function of sound amplification, regardless of additional features like USB playback or FM Radio. The Tribunal set aside the previous order, allowed the appeals in favor of the appellants, and emphasized that Circulars are not binding on courts and should not override statutory provisions. Case-Laws Customs Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272193