2002 (7) TMI 312

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....ondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). 2. Brief facts of the case are that respondents made an import of 8 Channel Stereo Processor and claimed the classification under Heading 8543.89 of the Customs Tariff. The adjudicating authority held that the goods in question are classifia....

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.... A special DTS time code is printed on the motion picture print along with a conventional stereo optical sound track. The time code is used by the DTS system to synchronise the sound and picture. The processor consists of a reader head and the processor which work in conjunction comprising a system of sound reproduction. Hence 8 channel stereo processor is covered specifically under CTH 8519.99. ....

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....d-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device. 8. In the present case the Commissioner (Appeals) held that as per catalogue of the goods, the goods in question gets inputs, that is, sound from a 2 channel stereo CD or tape. The equipment does not have sound head mechanism or a mechanism to use sound records made by the records. ....