2022 (5) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tional Customs Authorities for import of 'Multimedia Speakers" procured from M/s. Encore Electronics Ltd., China. The goods were self-assessed by the appellant for clearance under CTH 8518 2200 of the Customs Tariff Act, 1975 as "Multiple Loud Speakers mounted in the same enclosure". The Department rejected the above classification claimed by the appellant and by relying upon the Board Circular No. 27/2013 dated 01/08/2013, had re-classified the subject goods under CTH 8519 8100 for Speakers with USB playback and 8527 9100 for Speakers with FM Radio feature. The Department further assessed the CVD on the above goods by applying Notification No. 49/2008-C.T. (N.T.) dated 24/12/2008. Due to urgent business requirements, the appellant had clea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case, reported in 2016 -TIOL-1800-CESTAT-BANG., wherein the Tribunal was posed with the classification of "Multimedia Speakers" of three types as imported by the appellant, viz. Speakers without USB port or FM; Speakers with additional functions of USB playback and Speakers with FM Radio and USB playback. Upon analyzing the legal provisions, the rules provided under the General Rules of Interpretation, common parlance theory etc., the Tribunal has held that though the "Multimedia Speakers" under consideration have additional features, the main and principal function of the product is as a Speaker and therefore, the goods in question are classifiable under CTH 8518 2200. The relevant paragraphs in the said order are extracted herein below: ....