2011 (8) TMI 816 - AT - Customs

Classification - Held That - Goods in question are not projector or camera and the same are only sound processor and the source of sound is from cassette deck or CD player - classifiable under sub-heading 8543.89 and not 90.07.

Summary

Issues: Classification of imported goods under Customs Tariff - Applicability of Chapter Heading 90.07 vs. Chapter Sub Heading 8543.89

Analysis:
1. The Revenue appealed against the order classifying the imported goods under Chapter Sub Heading 9007.92 of the Customs Tariff. The dispute arose as the Revenue argued that the goods, described as 'JSX-1000S, 6 Channel Processor W/SR Playback and JSYN - 05 Stereo Synthesizer,' should be classified under Chapter Sub Heading 90.07, covering cinematographic cameras and projectors.

2. The Revenue contended that the goods were sound processors, not cameras or projectors, and thus should not fall under Chapter Heading 90.07. The Commissioner (Appeals) had previously accepted the respondent's claim, leading to this appeal. The JDR demonstrated that the goods processed sound from sources like cassette decks or CD players, supporting the argument that they should be classified under Chapter Sub Heading 8543.89, which pertains to electrical machines with specific functions.

3. The JDR highlighted that the goods in question were distinct from those in a previous case, Cine Land vs Commissioner of Customs, where cinema processors were classified under Chapter Heading 90.07. The respondent argued that the imported goods were cinema sound processors intended for use with cinema projectors, justifying classification under Chapter Heading 9007.92.

4. Upon review, it was found that the goods were described as '6 channel processor W/SR Playback Stereo Synthesizer' and only processed sound sourced from cassette decks or CD players. Since they were not projectors or cameras, the classification under Chapter Heading 90.07 was deemed incorrect. The goods were determined to be sound processors falling under Chapter Sub Heading 8543.89, as they were machines with specific functions not covered elsewhere in the Customs Tariff.

5. Consequently, the impugned order was set aside, and the appeal was allowed, affirming the classification of the imported goods under Chapter Sub Heading 8543.89. The judgment clarified the distinction between sound processors and cinematographic equipment, emphasizing the importance of accurate classification under the Customs Tariff for imported goods.

End of Analysis