https://www.taxtmi.com/caselaws?id=422235 Imported multimedia speakers were to be classified by their principal and main function, with added features not displacing the dominant character of the goods. Applying the General Rules for Interpretation and Section Note 3 to Section XVI, and treating the goods as speakers in common parlance and trade, the classification remained under Heading 8518 2200 of the Customs Tariff Act, 1975. The Department's alternative reclassification was not sustainable, and the issue was treated as already settled in the appellant's own case. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422235 Imported multimedia speakers were to be classified by their principal and main function, with added features not displacing the dominant character of the goods. Applying the General Rules for Interpretation and Section Note 3 to Section XVI, and treating the goods as speakers in common parlance and trade, the classification remained under Heading 8518 2200 of the Customs Tariff Act, 1975. The Department's alternative reclassification was not sustainable, and the issue was treated as already settled in the appellant's own case. Case-Laws Customs Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422235