2020 (1) TMI 597

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....uters (Appellant No. 1 or Appellant importer), 4, Madan Street, Kolkata, along with interest and penalties on Shri Rohit Kumar, Director (Appellant No. 2) of Appellant importer and of M/s Om Sai Agency of Clearing Pvt Ltd. Kolkata, who happened to be Customs House Broker, who effected the clearance on behalf of the Appellant importer. The demands were confirmed after the re-determination of assessable value in respect of 203 numbers of Bills of Entry, which were finalised at the time of import and the imported consignment was cleared on payment of duty. In respect of three live consignments which were detained by the Department the assessment were also finalised after ignoring the claim of classification declared by the by the Appellant No.....

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....ted 04.08.2014 was issued to these Appellants and that culminated into the impugned order, which in challenge before us. 3. The issue in brief regarding the classification of audio/music system with inbuilt USB/SD/FM/MP3 features. It is the contention of the Department that these speakers are stand alone speaker system rightly classifiable under Chapter Heading 8519/8527, instead of 851822/851929. The adjudicating authority confirmed the demand in terms of the impugned order in spite of various submissions made by the Appellant and also various order of this Tribunal which were upheld by the Hon'ble Supreme Court on the issue of classification of multimedia speakers. 4. The Appellant No. 2 is the Proprietor of the Appellant No. 1 and ....

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.... in case of Santosh Radio Product (supra) wherein Hon'ble Tribunal has held is under;  "5. After considering the arguments from both sides and on perusal of the records, we note that the goods imported have been described as "multi-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 similar goods have been classified as sought by the respondent under 8518 in the case of Logic India Tradin....