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2018 (9) TMI 1734 - AT - CustomsClassification of imported goods - Multimedia speakers with additional facilities such as USB, SD card and FM radio etc. - whether classified under CTH 851822/851829 or under CTH 8519/8527? - Held that:- The very same issue has been decided by the Tribunal in Logic India Trading Co. vs Commissioner of Customs, Cochin [2016 (3) TMI 5 - CESTAT BANGALORE], where it was held that the multifunctional printing machines having fax facility and screening facility would continue to fall under Heading 8471 of the Customs Tariff Act as “digital printers” only inasmuch as the predominant function of the machine in question was printing. The main function it performs, which in the present case remains to be that of a speaker. We accordingly hold that the goods in question are properly classifiable under Chapter Heading 8518 22 00. Appeal allowed - decided in favor of appellant.
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