2018 (5) TMI 1956

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....i Arijit Chakraborty & Shri Nilotpal Chowdhury Advocates For the Respondent : Shri S.N. Mitra, A.C (AR) ORDER Per Shri V. Padmanabhan The present appeal is filed by Revenue against Order-in-Appeal No. KOL/CUS/(PORT)/AA/1298/2017 dated-05/10/2017 passed by the Commissioner of Customs (Appeals), Kolkata). 2. The appellant imported certain electronic goods described as "Computer Multi Media Sp....

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....ti-media speaker system". It is stated to contain features of playing USB/FB/FM either by connecting the same or through blue tooth. The Department has argued that in view of the additional features in the imported goods, the same are more properly classified as music system under 8527 but we note that essential function of the imported goods is nothing but multi media speakers. We also find that ....

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....y classifiable under Chapter Heading 8518 22 00. We may also add that the invoices raised by the seller of the goods stand examined by it and the description stand given as "Multimedia Speaker". This also reflects upon the fact that the goods in question, in common parlance are also traded as speakers. The appellants have also submitted an affidavit of the dealers, the invoices raised by them agai....