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TMI Blog2025 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... They have filed a Bill of Entry No.7866965 dated 01.09.2018 self assessing the Multimedia Speakers under heading no.85182200 . They imported another consignment of various models of Multimedia Speakers comprising of three categories of speakers i.e. (i) Multimedia Speakers with additional function of Bluetooth and FM radio,(ii) Multimedia Speakers with additional function of USB and (iii) samples of Multimedia Speakers without any additional function. The appellant filed a Bill of Entry No.7951966 dated 07.09.2018 self assessing all the Speakers under heading no.85182200. Both the Bills of Entry were processed through RMS accepting the classification of the Multimedia Speakers under heading no.85182200. Accordingly duty was paid and the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter imported Multimedia Speakers with FM/USB/SD card and claimed classification under CTH 85182200. The department classified the goods under 85279100. The Commissioner (Appeals) allowed the appeal of the importer and ordered classification sought by the importer. The department preferred appeal before the CESTAT, Kolkata which was dismissed relying on the decision in M/s Logic India Trading Co-v-C.C[2016(337) ELT 65(Tri-Bang)]. 5. Relying on these case laws, the appellant prays that the appeal may be allowed. 6. The Ld Authorized Representative of the Revenue, reiterates the findings of the lower authorities and justifies the classification of the goods under CTH 85279100. 7. Heard both the sides and perused the appeal and other doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was dismissed holding as under : "We have heard learned counsel for the appellant. Delay condoned. We find no reason to interfere with the impugned judgment. The appeal is accordingly dismissed." The Appellate Tribunal in its impugned order had held that product 'multimedia speakers' having additional functions of FM Radio and USB port, was classifiable as speakers under Tariff Item 8518 22 00 of Customs Tariff Act, 1975. [Commissioner v. Logic India Trading Co. - 2016 (342) E.L.T. A34 (S.C.)] 9. We find that the same issue was dealt by this Bench in the case of B.C. (Port), Kolkata -v- M/s Santosh Radio Products-[order no. F/O 76070/2018 dated 04.05.2018-(Tribunal-Kol)], wherein it has been held as under : "5. After considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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