2011 (8) TMI 816

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....sented by: Mr. N.D. George, Advocate for Respondent Per: S.S. Kang 1. Heard both sides. Revenue filed this appeal against the impugned order whereby the goods imported by the respondent were held to be classifiable under Chapter Sub Heading 9007.92 of the Customs Tariff. 2. The contention of Revenue is that the goods in question are 'JSX-1000S, 6 Channel Processor W/SR Playback and JS....

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....iable under Chapter Heading 90.07 of the Customs Tariff.  3. The learned JDR took us through the product literature of the product and also the circuit of the operation to show that the source of sound is from cassette deck or CD player and the goods in question process the sound.  Hence the goods are not classifiable under Chapter Heading 90.07 of the Customs Tariff and are covered u....

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....iable under Chapter Heading 9007.92 of the Customs Tariff. 5. We find that in the present case, in the invoice the goods are described as '6 channel processor W/SR Playback Stereo Synthesizer' and as per diagram showing circuit & operation the source of sound is from cassette deck or CD player and the goods in question only processes the sound.  The Chapter Heading 90.07 of the Customs Tar....