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stereo speakers and microphone are ancillary to the principal purpose--Chapter Note 7 of Chapter 84 of the Schedule stipulates that a machine which used ... stereo speakers and microphone are ancillary to this principal purpose. Chapter Note 7 of Chapter 84 of the Schedule stipulates that "a machine which

classification does not arise and the product in question clearly falls under Chapter heading 8471.60 which reads as "input or output units, whether ... proposed to be imported by them is covered by the sub-heading 8471 60 30 of the First Schedule of the Customs Tariff

Alcatel India Ltd. vs Commissioner Of Customs on 24 November, 2005 Equivalent citations: 2006(193