Multimedia computer speakers with FM/USB/SD held classifiable as loudspeakers under CTH 85182200, not reception apparatus 85279990

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....CESTAT adjudicated the tariff classification dispute concerning imported computer speakers with FM/USB/SD card functionality. The core issue was whether the goods fell under Heading 85182200 (multiple loudspeakers mounted in the same enclosure) or Heading 85279990 (other reception apparatus). Relying on prior tribunal determinations on similarly configured multimedia speakers and audio-visual receivers, CESTAT held that the essential character of the impugned goods is that of loudspeakers, notwithstanding additional playback and radio features. Accordingly, the goods were correctly classifiable under CTH 85182200. The contrary classification advanced by the department under CTH 8527 was rejected, the impugned orders were set aside, and the appeal of the importer was allowed in full.....