https://www.taxtmi.com/caselaws?id=782922 CESTAT Kolkata held that the imported multimedia speakers with ancillary features such as USB/SD card/MMC playback and/or FM radio are correctly classifiable under CTH 8518. The Tribunal found that the issue of classification is settled and that Revenue's attempt to reclassify the goods under CTH 8527 9100, attracting MRP-based assessment, was unsustainable. As MRP-based valuation is not applicable to goods under CTH 8518, the basis for demand of differential duty and related consequences failed. The impugned reclassification was set aside and the appeal was allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782922 CESTAT Kolkata held that the imported multimedia speakers with ancillary features such as USB/SD card/MMC playback and/or FM radio are correctly classifiable under CTH 8518. The Tribunal found that the issue of classification is settled and that Revenue's attempt to reclassify the goods under CTH 8527 9100, attracting MRP-based assessment, was unsustainable. As MRP-based valuation is not applicable to goods under CTH 8518, the basis for demand of differential duty and related consequences failed. The impugned reclassification was set aside and the appeal was allowed. Case-Laws Customs Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782922