https://www.taxtmi.com/caselaws?id=783482 CESTAT Kolkata-AT upheld reclassification of imported multimedia speakers under CTH 8518 2200, as contended by Revenue, and rejected the appellant-importer's claim for classification under CTH 8527 9100. The Tribunal relied on CBEC Circular No. 27/2013-Cus., holding that multimedia speakers without additional functionalities such as USB playback or FM radio fall under Heading 8518. As the appellant failed to produce evidence showing the presence of such additional features, the reassessment by lower authorities was sustained. Finding no infirmity in the impugned order, the appeal was dismissed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783482 CESTAT Kolkata-AT upheld reclassification of imported multimedia speakers under CTH 8518 2200, as contended by Revenue, and rejected the appellant-importer's claim for classification under CTH 8527 9100. The Tribunal relied on CBEC Circular No. 27/2013-Cus., holding that multimedia speakers without additional functionalities such as USB playback or FM radio fall under Heading 8518. As the appellant failed to produce evidence showing the presence of such additional features, the reassessment by lower authorities was sustained. Finding no infirmity in the impugned order, the appeal was dismissed. Case-Laws Customs Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783482