https://www.taxtmi.com/caselaws?id=464912 CESTAT held that the imported AV and CD receivers are principally audio frequency amplifiers and are classifiable under CTI 8518 4000, not under CTI 8527 9100. Relying on CBEC Circular No. 27/2013-Customs and applying GIR-1, the Tribunal found the amplification function to be the principal function, while USB playback and FM/AM reception were ancillary. Consequently, classification under the specific heading 8518 4000 prevailed over the residuary "other" category in 8527 9100. CESTAT further held that extended limitation under the proviso to Section 28 of the Customs Act was not invocable, as there was no suppression or misrepresentation. The impugned order was set aside and the appeal allowed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 21 Nov 2025 20:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464912 CESTAT held that the imported AV and CD receivers are principally audio frequency amplifiers and are classifiable under CTI 8518 4000, not under CTI 8527 9100. Relying on CBEC Circular No. 27/2013-Customs and applying GIR-1, the Tribunal found the amplification function to be the principal function, while USB playback and FM/AM reception were ancillary. Consequently, classification under the specific heading 8518 4000 prevailed over the residuary "other" category in 8527 9100. CESTAT further held that extended limitation under the proviso to Section 28 of the Customs Act was not invocable, as there was no suppression or misrepresentation. The impugned order was set aside and the appeal allowed. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464912