2018 (4) TMI 165

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....s under Tariff Heading 8519 8100 and 8527 9990. Since the issue involved in all the appeals is identical, therefore, all the appeals are being disposed of by this common order. The details of all the appeals are given herein below: - Appeal No. Impunged order Period of dispute C/21422, 21423, 21425, 21427, 21389/2015 OIA No.COC-CUSTMCOO-APP-470-474-1415 dt 20/02/2015 November 2013 to March 2014 C/22070/2015 C/22070/2015 OIA No.COC-CUSTM000-72-75/2015-16 dt. 03/07/2015 April 2014 to February 2015 C/20491/2016 OIA No.COC-CUSTM000-326/2015-16 18/12/2015 February 2015 to April 2015 2 Briefly the facts of the present case are that the appellants are traders and engaged in the import of various electronic....

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....ade by the appellant on the issue of classification and confirmed the reclassification of the goods as per the original assessment of Bills of Entry by relying on the Circular No.27/2013, The Commissioner(Appeals) confirmed classification of the goods under CTH  8519 and Tariff item 8527 9900. The Commissioner(Appeals) also rejected the assessment of the goods under SI.No.101-A of the Notification No.49/2008-CEn Aggrieved by the impugned order passed by the Commissioner(Appeals) to the extent of classification of the goods under CT H 8519 and 8527, the appellant has filed these appeals. 3. Heard both sides and perused the records. 4. The learned counsel for the appellant submitted that the impugned orders are not sustainable in l....

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....ra and has been settled by the Apex Court in the appellant's own case as reported in 2016(342) ELT A34(SC). We also find that this Tribunal in the appellant's own case cited supra has considered the said issue and has held in para 4.7 and 4.8 as follows: - 4.7 As we have a/ready observed that even the lower authorities are not disputing the fact that the goods in question are speakers with added function, as such the main ro/e of the item in question remains amplifying the sound received by it either from outside source or from inbuilt feature. As such, going by the Interpretative Rules and Section Note 3 to Section XVI the criteria for classifying the product is the principal and the main function it performs, which in the prese....