https://www.taxtmi.com/highlights?id=95117 Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT en-us Wed, 17 Dec 2025 16:04:03 +0530 Wed, 17 Dec 2025 16:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95117 Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT Highlights Customs Wed, 17 Dec 2025 16:04:03 +0530 https://www.taxtmi.com/highlights?id=95117