https://www.taxtmi.com/caselaws?id=285480 The Appellate Tribunal CESTAT KOLKATA ruled in a case concerning the classification of imported electronic goods labeled as "Computer Multi Media Speaker with FM/USB/SD card." The dispute was whether to classify them under Customs Tariff Heading 85182200 or 85279100. After considering the arguments and evidence, the Tribunal determined that the goods should be classified under Chapter Heading 85182200 as speakers, emphasizing their primary function as multi-media speakers despite additional features. The Tribunal upheld the classification favored by the respondent, dismissing the Revenue's appeal and affirming the Commissioner (Appeals) decision. en-us Fri, 04 May 2018 00:00:00 +0530 Tue, 14 Jan 2020 20:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285480 The Appellate Tribunal CESTAT KOLKATA ruled in a case concerning the classification of imported electronic goods labeled as "Computer Multi Media Speaker with FM/USB/SD card." The dispute was whether to classify them under Customs Tariff Heading 85182200 or 85279100. After considering the arguments and evidence, the Tribunal determined that the goods should be classified under Chapter Heading 85182200 as speakers, emphasizing their primary function as multi-media speakers despite additional features. The Tribunal upheld the classification favored by the respondent, dismissing the Revenue's appeal and affirming the Commissioner (Appeals) decision. Case-Laws Customs Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285480