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    <title>Classification of multimedia speakers under CTH 8518 affirmed; reclassification to CTH 85279100 set aside; MRP valuation inapplicable</title>
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    <description>The Appellant&#039;s classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant&#039;s original tariff treatment and corresponding relief from the contested levy.</description>
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    <pubDate>Tue, 18 Nov 2025 08:42:58 +0530</pubDate>
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      <title>Classification of multimedia speakers under CTH 8518 affirmed; reclassification to CTH 85279100 set aside; MRP valuation inapplicable</title>
      <link>https://www.taxtmi.com/highlights?id=94258</link>
      <description>The Appellant&#039;s classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant&#039;s original tariff treatment and corresponding relief from the contested levy.</description>
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