2025-VIL-1973-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Classification – Appellant imported multifunctional audio & video equipment by classifying same under Customs Tariff Item (CTI) 8518 4000 of First Schedule to the Act – Department had objected to classification adopted by Appellant and proposed for re-classification under CTI 8527 9100 by issue of show cause notice – Commissioner re-classified imported goods under CTI 8527 9100 and confirmed demand of differential duty – Whether goods imported by Appellant merits classification under CTI 8518 4000 as claimed by Appellant or under CTI 8527 9100 as determined by Commissioner for deciding appropriate levy of customs duty – HELD – Chapter heading 8518 deals with sound amplifiers and loud speakers, which receive input and by changing frequency of sound to be amplified, produce much higher level of output with other features such as equalization, tone-control, mixing effects etc. Chapter heading 8527 deals with products of reception apparatus for radio broadcasting, which have separate mechanism for reception and broadcasting facility. In terms of CBEC clarification, imported products are classifiable with respect to its principal function of amplification of input sounds, i.e. under category of audio frequency amplifiers and electric sound amplifiers under CTI 8518 4000. Impugned goods are classifiable under CTI 8518 4000 of First Schedule to the Act as claimed by Appellant. Impugned order classifying imported goods under heading 8527 9100 does not stand scrutiny of law and therefore is not legally sustainable. Impugned order passed by Commissioner is set aside – Appeal allowed
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