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2020 (1) TMI 597 - AT - CustomsClassification of imported goods - clarion brand speakers - whether classifiable under Customs Tariff Heading No. 851822/851829 or under under Chapter Heading 8519/8527? - benefit of N/N. 49/2008-CX(NT) Dated 24.12.2008 at Sl. No. 90, 94 and 96 - HELD THAT:- The issue in dispute is in these appeals are regarding classification of the goods imported by the Appellant No. 1 which has been described has Multi Media Speaker classifiable under Customs Tariff Heading No. 8518200 dated 16.04.2013 and thereafter under Heading 85198990, 8527990 and 85272900. The DRI has, however, not accepted the classification declared by the Appellant and came to the conclusion that the imported goods are rightly classified under Chapter Heading 85198100 leviable to CVD in terms of Section 4A of Central Excise Act, 1944 of MRP/RSP basis that attracted the provisions of legal methodology Act, 2009. The issue regarding classification of Multi Medial Speaker stands decided in case of COMMR. OF CUSTOMS (PORT) , KOLKATA VERSUS M/S. SANTOSH RADIO PRODUCTS [2018 (5) TMI 1956 - CESTAT KOLKATA] where it was held that 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]. The classification has been correctly made by the Appellant under Heading 851822 and 851829 - There is no question of invocation of provisions of Section 4A of the Central Excise Act for levy of CVD on the basis of MRP/RSP, accordingly, the impugned order filed by the Appellant importer is set aside - penalty also do not sustain. Appeal allowed - decided in favor of appellant.
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