2025 (12) TMI 462

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....l No. KOL/CUS(Port)/AKR/111-112/2021 dated 29.01.2021 passed by the Commissioner of Customs (Appeals) 3rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001. 1.1. The issue involved being common, both these appeals are taken up together for disposal by way of a common order. 1.2. The brief facts of the case are that on the basis of specific information received from the Directorate of revenue Intelligence, Chennai Zonal Unit that audio/music systems with in-built USB/SD/FM/MP3 features were being imported into India in the guise of Multimedia Speaker/ Computer speaker by misclassifying them under Customs tariff Heading (CTH) 851822/851829 instead of under CTH 8519/8527 leading to evasion of Customs Duties in the form of Additional....

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....uppressed/reduced MRP/RSP is therefore liable to be set aside, as have been applied for determining the RSP/MRP of those models imported in those financial years for which importer did not submit the Price List to DRI (As determined in the Annexures to the corresponding Show Cause Notice). 1.6. It was alleged that M/s. Skylark Electronics Pvt. Ltd. also did not declare the correct RSP/MRP in their impugned Bills of Entry with the intention to evade payment of proper duty on the good, wherein the values were applied for CVD calculation in case of contemporaneous Bills of Entry. The non-declared, suppressed/reduced MRP/RSP is therefore liable to be set aside, as have been applied for determining the RSP/MRP of those models imported in thos....

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....er impugned herein has rejected their appeals. 1.10. Aggrieved, the appellants are before the Tribunal. 2. During the course of hearing, the Ld. Counsel appearing on behalf of the appellants has submitted that the issue of classification of the Multimedia Speakers is no longer res integra, as the classification 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. He 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 classific....

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....ch as Blue tooth/SD/MMC/USB/FM/AUX with remote wireless Microphone and some electronic spare parts of speakers. They have filed a Bill of Entry No. 7866965 dated 01.09.2018 self assessing the Multimedia Speakers under heading no.85182200. They imported another consignment of various models of Multimedia Speakers 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 a....

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....re are a catena of decisions holding the classification of the impugned goods under heading under CTH- 8518. In the case of Logic India Trading Company US Commissioner of Customs, Cochin (2016(337)ELT 65(Tr-Bang.), as maintained by the Hon'ble Apex Court, reported in 2016(342)ELT A-34(SC), while dealing 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-....