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TMI Blog2022 (5) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellant, viz. Speakers without USB port or FM; Speakers with additional functions of USB playback and Speakers with FM Radio and USB playback. Upon analyzing the legal provisions, the rules provided under the General Rules of Interpretation, common parlance theory etc., the Tribunal has held that though the Multimedia Speakers under consideration have additional features, the main and principal function of the product is as a Speaker and therefore, the goods in question are classifiable under CTH 8518 2200. The impugned order passed in changing the classification of the disputed goods cannot be sustained - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 21495 of 2015 - Final Order No. 20223/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of vide Order-in-Appeal Nos.438-440/2013 dated 26/11/2013, by directing the adjudicating authority to pass a speaking order as per the provisions of Section 17(5) of the Customs Act, 1960, by observing the principles of natural justice and applying the statutory provisions for classifying the goods. In accordance with the above appellate order, the learned Deputy Commissioner of Customs passed the Order-in-Original 328/2014 dated 07/05/2014, in classifying the goods under CTH 8519 8990 for speakers with USB playback and 8527 9100 for speakers with FM Radio. Feeling aggrieved with the said adjudication order, the appellant had preferred appeal before the learned Commissioner (Appeals). The said appeal was disposed of vide the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 performs, which in the present case remains to be that of a speaker. We accordingly hold that the goods in question are properly classifiable under Chapter Heading 8518 22 00. We may also add that the invoices raised by the seller of the goods stand examined by it and the description stand given as Multimedia Speaker . This also reflects upon the fact that the goods in question, in common 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 stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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