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2018 (5) TMI 1956 - AT - CustomsClassification of imported goods - Computer Multi Media Speaker with FM/USB/SD card - whether classified under Customs Tariff Heading 85182200 or under CTH 85279100 as Stereo Systems containing Radio Receiver? - HELD THAT:- The goods imported have been described as “multi-media speaker system”. It is stated to contain features of playing USB/FB/FM either by connecting the same or through blue tooth. The Department has argued that in view of the additional features in the imported goods, the same are more properly classified as music system under 8527 but we note that essential function of the imported goods is nothing but multi media speakers. Similar goods have been classified as sought by the respondent under 8518 in the case of LOGIC INDIA TRADING CO VERSUS COMMISSIONER OF CUSTOMS [2016 (3) TMI 5 - CESTAT BANGALORE]. Appeal dismissed - decided against Revenue.
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