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2019 (10) TMI 505 - AT - CustomsClassification of imported goods - Multimedia speakers - whether classifiable under CTH 8519/8527 or not? - HELD THAT:- The matter is no longer res integra as it has already been decided by this Tribunal in the case of LOGIC INDIA TRADING CO VERSUS COMMISSIONER OF CUSTOMS [2016 (3) TMI 5 - CESTAT BANGALORE]; that the multimedia speakers even if they are having additional features like USB port, etc. will appropriately be classified under CTH 8518 as pre-dominant function of the electric apparatus remains as a speaker. The decision of this Tribunal in the case of M/s. Logic India Trading Co. vs. CC, Cochin had also been endorsed by Hon’ble Supreme court in the case of COMMISSIONER VERSUS LOGIC INDIA TRADING CO. [2017 (1) TMI 477 - SC ORDER]. Appeal allowed - decided in favor of appellant.
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