TMI Blog2011 (8) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011-WZB/C-I(CSTB) - Dated:- 10-8-2011 - Mr.S.S. Kang, Mr. P.R. Chandrasekharan, JJ Represented by: Mr. A.K. Prabhakar, JDR for Appellant Represented by: Mr. N.D. George, Advocate for Respondent Per: S.S. Kang 1. Heard both sides. Revenue filed this appeal against the impugned order whereby the goods imported by the respondent were held to be classifiable under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g apparatus.' The contention is that the goods imported by the respondent are not cameras or projectors but is a sound processor therefore, it cannot be classifiable under Chapter Heading 90.07 of the Customs Tariff. 3. The learned JDR took us through the product literature of the product and also the circuit of the operation to show that the source of sound is from cassette deck or CD player ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent is that the goods are cinema sound processor and are to be used as cinema projectors in the cinema hall and therefore, rightly classifiable under Chapter Heading 9007.92 of the Customs Tariff. 5. We find that in the present case, in the invoice the goods are described as '6 channel processor W/SR Playback Stereo Synthesizer' and as per diagram showing circuit operation the source of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff. Chapter Sub Heading 8543.89 of the Customs Tariff covers 'Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter.' As the goods in question is only a sound processor therefore it is rightly classifiable under sub-heading 8543.89 of the Customs Tariff. In view of this the impugned order is set aside and the appeal is allowed. (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
