2002 (7) TMI 312 - AT - Customs

Summary

The Revenue appealed against the order-in-appeal by the Commissioner of Customs (Appeals) regarding the classification of 8 Channel Stereo Processor. The adjudicating authority classified it under Heading 8519.99 but the Commissioner (Appeals) disagreed. The Revenue argued that the processor is a sound reproducer and should be classified under Heading 8519.99, but the respondents claimed there was no evidence of sound reproduction capability. The Commissioner (Appeals) found that the processor does not have a sound head mechanism and does not function as a sound reproducing device, leading to the dismissal of the appeal.