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    <title>2019 (10) TMI 505 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that the imported multimedia speakers should be classified under Customs Tariff Heading (CTH) 8518, rejecting the Department&#039;s argument for classification under CTH 8519 or 8527 due to additional features. The extended time proviso for demanding customs duty was deemed inapplicable as there was full disclosure by the appellants. The Tribunal set aside the impugned order, allowing the appeal and confirming the classification under CTH 8518 for the speakers.</description>
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      <link>https://www.taxtmi.com/caselaws?id=387021</link>
      <description>The Tribunal ruled that the imported multimedia speakers should be classified under Customs Tariff Heading (CTH) 8518, rejecting the Department&#039;s argument for classification under CTH 8519 or 8527 due to additional features. The extended time proviso for demanding customs duty was deemed inapplicable as there was full disclosure by the appellants. The Tribunal set aside the impugned order, allowing the appeal and confirming the classification under CTH 8518 for the speakers.</description>
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