TaxTMI 
TaxTMI 
2025 (12) TMI 1022
X X X X Extracts X X X X
X X X X Extracts X X X X
....ords. Therefore, with the consent of the Ld. Authorized Representative of the Revenue, the appeal is taken up for disposal. 2. The facts of the case are that M/s. Nuevotech Industries Private Limited, Srijan Industrial Park, Unit No. 4, 2nd Floor, Block - A, Part - C, Village: Katlia, Post Office: Nibra, Domjur, Howrah - 711 302 [hereinafter referred to as the "appellant"] has imported one consignment of "Multimedia Speakers" of assorted configuration from China vide Bill of Entry No. 8301586 dated 28.07.2020. The said goods were imported from China-based overseas supplier M/s. Guangzhou Pearl River Global Trading Limited, covered under Invoice No. AQ20191126 dated 26.06.2020. The details of the goods covered under the impugned Bill of E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ules, 2007, re-determination of the declared values was not suggested. 4. During the assessment of individual items of the instant Bill of Entry, it was found that the classification declared by the appellant-importer against Item Nos. 1 to 7 of the Bill of Entry under CTH 85279100 was not correct in view of the clarification provided vide C.B.E.C. Circular No. 27/2013-Cus. dated 01.08.2013, which states that goods that are "Multimedia Speakers" having built-in FM/USB functionality are classifiable under CTH 8519/8527 while all other speakers / loudspeakers with sub woofers are classifiable under CTH 8518. Since the impugned items were not having the additional functions with facility of FM Radio along with USB port playback, the Revenue....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ditional functionalities such as USB Playback or FM Radio. In this regard, it is pertinent to refer to the C.B.E.C. Circular No. 27/2013-Cus. dated 01.08.2013 wherein the Board has clarified as to the classification of various configurations of multimedia speakers for the purpose of assessment under the Customs Act prospectively. The relevant portion of the said Circular is reproduced below: - "6. During discussions held at the time of Conference, there was general agreement that in case of : (a) "Speaker with USB port but without USB playback or FM radio", the product would be classified in heading 8518, by application of General Rules 1. Speakers classified under heading 8518 include both passive speakers and active spea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and USB playback facility then it would be classified by sequential application of GRI, according to Rule 3(c). According to this rule, of all the possible heading or subheading that could equally apply the heading/subheading that comes last in numerical order is used to classify the goods. Hence the said product is classifiable under subheading 852799 by virtue of General Rules 1, Note 3 to Section XVI, 3(c), and 6. 7. The issue has also been examined by the Board. In view of the general consensus arrived at the Conference, Board desires that as mentioned in para 6 above, based on the specifications "multifunction speaker systems" may be classified under heading 8519, heading 8527 or the appropriate heading as the case may be. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ional functions with facility of FM Radio along with USB port playback, which the Revenue intends to classify it under Chapter Heading 85182200. For better appreciation of the contending entries, the same are being reproduced-below: .... 10. I find that what is being imported by the appellant is declared as a Speaker. In this regard, the lower authority placed reliance on the CBEC Circular No. 27/2013 dated 01.08.2013 clarifying the classification of myriad configuration of multimedia speakers for the purpose of customs assessment prospectively. Vide the said CBIC Circular No. 27/2013 dated 01.08.2013, CBEC had expressed certain clarifications owing to the trade's representations on the correct and apt classification o....