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    <title>2025 (1) TMI 1456 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata held that imported multimedia speakers/computer speakers are correctly classifiable under CTH 8518 rather than CTH 8519/8527. The tribunal relied on established precedents including decisions from CESTAT Bangalore and New Delhi that consistently classified similar goods under CTH 8518. The classification issue was deemed settled law (res integra) based on multiple consistent rulings. The appeal was allowed in favor of the importer.</description>
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      <description>CESTAT Kolkata held that imported multimedia speakers/computer speakers are correctly classifiable under CTH 8518 rather than CTH 8519/8527. The tribunal relied on established precedents including decisions from CESTAT Bangalore and New Delhi that consistently classified similar goods under CTH 8518. The classification issue was deemed settled law (res integra) based on multiple consistent rulings. The appeal was allowed in favor of the importer.</description>
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