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2022 (5) TMI 495 - AT - CustomsClassification of import goods - Multimedia Speakers - to be classified under CTH 8518 2200 of the Customs Tariff Act, 1975 as “Multiple Loud Speakers mounted in the same enclosure” or under CTH 8519 8100 for Speakers with USB playback and 8527 9100 for Speakers with FM Radio feature - HELD THAT:- The issue has already been settled by this Tribunal in appellant’s own case,LOGIC INDIA TRADING CO VERSUS COMMISSIONER OF CUSTOMS [2016 (3) TMI 5 - CESTAT BANGALORE], wherein the Tribunal was posed with the classification of “Multimedia Speakers” of three types as imported by the appellant, viz. Speakers without USB port or FM; Speakers with additional functions of USB playback and Speakers with FM Radio and USB playback. Upon analyzing the legal provisions, the rules provided under the General Rules of Interpretation, common parlance theory etc., the Tribunal has held that though the “Multimedia Speakers” under consideration have additional features, the main and principal function of the product is as a Speaker and therefore, the goods in question are classifiable under CTH 8518 2200. The impugned order passed in changing the classification of the disputed goods cannot be sustained - Appeal allowed - decided in favor of appellant.
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