2006 (12) TMI 284

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....r : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we find that, in this case, the dispute relates to classification of "DTS - 6D Sound Processor" under the First Schedule to the Customs Tariff Act as also under ITC (HS). The original authority classified the item under SH 8519.99 of the Tariff Schedule as against the claim of the importer to have it classif....

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....ellant wants restoration of the classification done by the original authority. 2. Learned SDR reiterates the grounds of this appeal. It is submitted that the item is not an accessory as held by the Tribunal in the case of Cineland (supra). On the other hand, learned Counsel submits that the classification of the goods is squarely covered in their favour by the Tribunal's decision in the case....