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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 ..... er than under heading no.85279100 as broadcast receivers.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... g the speaking orders. Being aggrieved, the appellant is before the Tribunal. 3. The Ld Consultant, appearing on behalf of the appellant submits that the classification of the goods in question is no more res integra. He relies on the case law of M/s Logic India Trading Co-v-C.C[2016(337) ELT 65(Tri-Bang)] upheld by the Supreme Court [2016(342)ELT A34(S.C.)] 4. He also relies on the case law of C.C. (Port), Kolkata -v- M/s Santosh Radio Products--[order no. F/O 76070/2018 dated 04.05.2018-(Tribunal-Kol)], wherein the importer 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 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretative Rules have been taken into consideration and the same Section Note 3 to Section XVI stands taken note of and the products have been held to be classifiable according to their main and principal and essential function. We really fail to understand as to how subsequent circular stands issued wherein a different view stands expressed without assailing the fact that a speaker remains a speaker but with some additional facilities and features. 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 featur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. As such, we find no merits in the Revenue's stand. In view of the above, the impugned order is set aside and all the three appeals are allowed with consequential relief to the appellants. 8.1 Being aggrieved by this Tribunal's decision, the Revenue filed an Appeal before the Hon'ble Supreme Court. The Revenue's appeal 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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