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2019 (4) TMI 37 - AT - CustomsClassification of imported goods - Audio and Video equipment - whether classified under Customs Tariff Heading 8518 or under Customs Tariff Heading 8527? - Held that:- he device having an AM/FM receiver built-in is only by way of an added functionality, and is definitely not the main function of the item. The facility for receiving AM/FM radio signals is verily present in a number of audio/video devices as an add-on feature, such as in mobiles, watches, speakers and even devices with USB connection. This is not just because the cost of such radio receptors has come down, but also that the size of such receivers has shrunk from the large size transistor era receivers of long ago. To allege that the Audio Visual Receiver (AVR) or, for that matter, the Home Theatre System (HTS), has a predominant usage as an AM/FM receiver is surely ludicrous - In the present case, the allegation that the AVR or HTS is an AM/FM receiver is akin to identifying the elephant not from its entire body, but by its tail. In any case, it cannot be dispute that even the built-in AM/FM receiver cannot play on its own on the AVR. It definitely will require connected speakers for that purpose. In the radio reception apparatus envisaged in the classification under CTH 8527, one important aspect is that such receivers will not only be able to receive signals, but also make playback without the requirement of any additional add-on speakers or other equipment. In the circumstances, we have no doubt in our minds that the premises on which the Department has homed in to bring in the classification of AVR and HTS under Chapter Heading 8527 cannot be sustained. Time limitation - Held that:- The investigations not having been done proximate to the import, but after a prolonged period without any palpable evidence of intention to suppress, mis-state or defraud, we are unable to agree with the invocation of extended period in the Show Cause Notice. This being so, the demand, at least for the predominant period covered in the Show Cause Notice, cannot be sustained. Appeal allowed - decided in favor of appellant.
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