Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519...

Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated 24.12.2008 regarding MRP-based assessment is not applicable as the goods were not classifiable under CTH 8519 and 8527. Following the Tribunal's decision in Logic India Trading Co. case, the predominant function of the imported goods being speakers, they were rightly classified under CTH 8518 2200 as 'digital printers'. The impugned orders upholding this classification were affirmed, and Revenue's Appeals were dismissed. .....

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