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2024 (8) TMI 857 - AT - CustomsClassification of imported Multimedia speakers - to be classified under Customs Tariff Heading (CTH) 8518 2200 or to be classified under CTH 8519 8100 and CTH 8527 9990? - applicability of MRP based assessment as per Sl. No.101-A of Notification No. 49/2008-CE(NT) dated 24.12.2008 - HELD THAT - The N/N. 49/2008-CE(NT) dated 24.12.2008 would be applicable to the goods which are classifiable under CTH 8519 and 8527 - However, in the present case, this Tribunal after recording its reasons in the case of Logic India Trading Co. 2016 (3) TMI 5 - CESTAT BANGALORE , held ' 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.' Since the classification has been settled under CTH 8518 2200, therefore, the applicability of N/N. 49/2008-CE(NT) dated 24.12.2008 to the imported goods as argued by the learned Authorised Representative for the Revenue, cannot be accepted. The impugned orders on this count are upheld and Revenue s Appeals are dismissed.
Issues:
1. Classification of imported Multimedia Speakers under Customs Tariff Heading (CTH) 8518 2200. 2. Applicability of MRP based assessment under Notification No. 49/2008-CE(NT) dated 24.12.2008 to the imported goods. Detailed Analysis: Issue 1: Classification of imported Multimedia Speakers under CTH 8518 2200 The case involved a dispute over the classification of imported Multimedia Speakers/Computer Speakers under Customs Tariff Heading (CTH) 8518 2200. The Revenue rejected this classification and reclassified the goods under CTH 8519 8100 and CTH 8527 9990 due to the presence of USB playback and FM radio features. The Commissioner of Customs (Appeals) upheld the reclassification but set aside the applicability of MRP based assessment. The Tribunal referred to a previous decision in a similar case where the classification under 8518 2200 was upheld. The Tribunal emphasized that the main function of the goods was amplifying sound, making them classifiable as speakers under CTH 8518 2200. The Tribunal also cited a Supreme Court decision regarding the classification of multifunctional machines based on their predominant function. As the goods were primarily sold and traded as speakers, the Tribunal concluded that the classification under CTH 8518 2200 was correct. Issue 2: Applicability of MRP based assessment under Notification No. 49/2008-CE(NT) dated 24.12.2008 The main issue in the appeals filed by the Revenue was whether MRP based assessment was applicable to the imported Multimedia Speakers with USB playback and FM radio features. The Revenue argued for the applicability of MRP based assessment based on a Board Circular. However, the Tribunal held that since the classification of the goods had been settled under CTH 8518 2200, the Notification No. 49/2008-CE(NT) dated 24.12.2008, which applied to goods classifiable under CTH 8519 and 8527, could not be applied. The Tribunal relied on previous decisions and a Supreme Court ruling to support its conclusion. Ultimately, the Tribunal upheld the impugned orders and dismissed the Revenue's appeals. In conclusion, the Tribunal affirmed the classification of the imported Multimedia Speakers under CTH 8518 2200 and rejected the applicability of MRP based assessment under Notification No. 49/2008-CE(NT) dated 24.12.2008 to the goods. The judgment provided a detailed analysis of the issues involved, referencing previous decisions and legal principles to support the conclusions reached.
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