https://www.taxtmi.com/caselaws?id=781905 CESTAT Mumbai held that the imported multifunctional audio-video equipment is classifiable under CTI 8518 4000 as audio/video receivers/amplifiers, rather than under CTI 8527 9100 as "Other" radio-broadcast receivers, applying GIR-1 and preferring the specific heading over the residuary one. The Tribunal relied on prior precedent that classification follows the product's essential character and how it is known in the market. It further held that the extended period under the proviso to Section 28 of the Customs Act, 1962 was not invocable, as all material facts were within departmental knowledge. The impugned order was set aside and the appeal allowed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781905 CESTAT Mumbai held that the imported multifunctional audio-video equipment is classifiable under CTI 8518 4000 as audio/video receivers/amplifiers, rather than under CTI 8527 9100 as "Other" radio-broadcast receivers, applying GIR-1 and preferring the specific heading over the residuary one. The Tribunal relied on prior precedent that classification follows the product's essential character and how it is known in the market. It further held that the extended period under the proviso to Section 28 of the Customs Act, 1962 was not invocable, as all material facts were within departmental knowledge. The impugned order was set aside and the appeal allowed. Case-Laws Customs Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781905