https://www.taxtmi.com/caselaws?id=757153 Multifunctional imported speakers with USB playback and FM radio were classified by their predominant function, as their essential character remained that of speakers despite added features. Applying the interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, the goods were treated in trade and invoices as multimedia speakers under Chapter Heading 8518 22 00. Because the notification for MRP-based assessment applied only to goods under Chapters 8519 and 8527, that notification did not cover the imported goods. The Revenue's challenge failed, and the order setting aside MRP-based assessment was sustained. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757153 Multifunctional imported speakers with USB playback and FM radio were classified by their predominant function, as their essential character remained that of speakers despite added features. Applying the interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, the goods were treated in trade and invoices as multimedia speakers under Chapter Heading 8518 22 00. Because the notification for MRP-based assessment applied only to goods under Chapters 8519 and 8527, that notification did not cover the imported goods. The Revenue's challenge failed, and the order setting aside MRP-based assessment was sustained. Case-Laws Customs Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757153