TMI Blog2018 (5) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... er system . It is stated to contain features of playing USB/FB/FM either by connecting the same or through blue tooth. The Department has argued that in view of the additional features in the imported goods, the same are more properly classified as music system under 8527 but we note that essential function of the imported goods is nothing but multi media speakers. Similar goods have been class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata). 2. The appellant imported certain electronic goods described as Computer Multi Media Speaker with FM/USB/SD card and claimed classification under Customs Tariff Heading 85182200 but the Customs Department was of the view that the goods will be rightly classifiable under CTH 85279100 as Stereo Systems containing Radio Receiver. The original authority ordered the classification und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem under 8527 but we note that essential function of the imported goods is nothing but multi media speakers. We also find that similar goods have been classified as sought by the respondent under 8518 in the case of Logic India Trading Co. Vs. Commr. of Customs, Cochin [2016 (3370 ELT 65 ( Tri.-Bangalore). Tribunal observed as follows: 4.7 ... As we have already observed that even the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance are also traded as speakers. The appellants have also submitted an affidavit of the dealers, the invoices raised by them against the customers and the statement of Service Manager of the assessee. Examination of these documents shows that goods are primarily sold as speakers. Even the brochures placed on record indicate that the goods are being traded as speakers only and not as either F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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