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TMI Blog2020 (1) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification declared by the Appellant and came to the conclusion that the imported goods are rightly classified under Chapter Heading 85198100 leviable to CVD in terms of Section 4A of Central Excise Act, 1944 of MRP/RSP basis that attracted the provisions of legal methodology Act, 2009. The issue regarding classification of Multi Medial Speaker stands decided in case of COMMR. OF CUSTOMS (PORT) , KOLKATA VERSUS M/S. SANTOSH RADIO PRODUCTS [ 2018 (5) TMI 1956 - CESTAT KOLKATA] where it was held that Similar goods have been classified as sought by the respondent under 8518 in the case of LOGIC INDIA TRADING CO VERSUS COMMISSIONER OF CUSTOMS [ 2016 (3) TMI 5 - CESTAT BANGALORE] . The classification has been correctly made by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Department the assessment were also finalised after ignoring the claim of classification declared by the by the Appellant No. 1. Being aggrieved the Appellants preferred these appeals. 2. The fact of the case are that the Appellant No. 1 has imported the consignment of clarion brand speakers from Chinese manufacturer and claimed classification thereof under Customs Tariff Heading No. 851822/851829 of First Schedule to Customs Tariff Act, 1975. Acting on the intelligence that the Appellant has mis-classified the speaker as Multi Media Speaker which were correctly classifiable under Chapter Heading 8519/8527, that attracted the levy of additional duty of customs (CVD) on the basis of Retail Sale Price (RSP) as per provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court on the issue of classification of multimedia speakers. 4. The Appellant No. 2 is the Proprietor of the Appellant No. 1 and Appellant No. 3 is a CHA of the Appellant importer who have been visited with penalties for their alleged omissions and commissions. 5. Ld. Advocate on behalf of the Appellant submits that the issue regarding classification of products which were imported by the Appellant, is no longer re integra in view of decision of this Tribunal in case of Commissioner of Customs (Port), Kolkata vs. Santosh Radio Product being Final Order No. FO/76070/2018 dated 04.05.2018 . In view of above the penalty imposed on the other Appellant are also not sustainable and liable to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 lower authorities are not disputing the fact that the goods in question are speakers with added function, as such the main role of the item in question remains amplifying the sound received by it either from outside source or from inbuilt feature. As such, going by the Interpretative Rules and Section Note 3 to Section XVI, the criteria for classifying the product is the principal and the main function it p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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