2025 (11) TMI 1041

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../USB/SD/MMC and various spare parts of electronic items from China under Commercial Invoice No.EK20180628 dated 28.06.2018. Upon arrival of the goods at Kolkata Port, the appellants had filed Bills of Entry Nos. 7190318 dated 12.07.2018 and 7233192 dated 16.07.2018 before the Customs Authorities along with all import documents. In the EDI System, a query was raised regarding classification of the goods and it was proposed for change of Item numbers 1 & 3 in the bill of entry from CTH 85182200 to CTH 85279100. The importer/appellants were asked to produce product catalogue and justify the classification arrived at by them. 1.1. In reply, in the EDI System, the appellants produced the catalogue and referred to the decisions of the Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sification of the said goods under the CTH 8518 has been upheld by various Tribunals and the said decisions have been affirmed by the Hon'ble High Courts. In support their contention, the appellant has cited the decision of this Tribunal in the case of M/s. Jupiter Green Energy Pvt. Ltd. v. Commissioner of Customs (Port), Kolkata [Final Order No. 76550 of 2025 dated 11.06.2025 in Customs Appeal No. 76843 of 2018 - CESTAT, Kolkata], wherein this Tribunal has upheld the classification of Multimedia Speakers under the CTH 8518. Accordingly, the appellant prayed for setting aside the impugned order and allow their appeals, with consequential relief. 3. The Ld. Authorized Representative representing the Revenue reiterated the findings in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peakers comprising of three categories of speakers i.e. (i) Multimedia Speakers with additional function of Bluetooth and FM radio, (ii) Multimedia Speakers with additional function of USB and (ii) samples of Multimedia Speakers without any additional function..... ... 8. We find that this issue was before the Banglore Tribunal in the case of Logic India Trading Co-v-C.C-2016(337) ELT 65(Tri-Bang). The Tribunal has held as under: ... 9. We find that the same issue was dealt by this Bench in the case of B.C. (Port), Kolkata -v- M/s Santosh Radio Products (order no. F/O 76070/2018 dated 04.05.2018-(Tribunal-Kol)], wherein it has been held as under: ... 10. After going through the factual m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with similar set of facts, the courts have held the classification of the said goods under CTH 8518. Relevant paras of the said decision are referred to hereunder below: .... 6. The detailed analysis of the classification of all such Audio-Visual Receivers was also undertaken independently by this Tribunal in the case of ONKYO SIGHT & SOUND INDIA PVT.LTD. vs Commissioner of Customs, Chennai (2019(368) ELT 683(Tri- Chen.), wherein too the Southern Regional Bench of the Tribunal did not agree with the department's stance for classification of the said products under CTH 8527 and had retained the CTH 8518 claiming the goods as Audio Frequency Amplifier along with Home Theatre Systems as multiple loudspeakers mounted ....