with
description of Multimedia Speakers Philips Brand are being
sold in the market as Multimedia Speakers and the same are
speakers with additional features like ... inter-connected to other speakers (Satellite
Speakers) and depending on the source, the sound is
reproduced by the entire speaker system.
g) Prima facie, these
with
description of Multimedia Speakers Philips Brand are being
sold in the market as Multimedia Speakers and the same are
speakers with additional features like ... inter-connected to other speakers (Satellite
Speakers) and depending on the source, the sound is
reproduced by the entire speaker system.
g) Prima facie, these
with
description of Multimedia Speakers Philips Brand are being
sold in the market as Multimedia Speakers and the same are
speakers with additional features like ... inter-connected to other speakers (Satellite
Speakers) and depending on the source, the sound is
reproduced by the entire speaker system.
g) Prima facie, these
Banerjee Road, 3 Floor,
RD
Room No. 38, Kolkata 700014
VERSUS
Commissioner of Customs (Port), Kolkata : Respondent
Custom House, 15/1, Strand Road,
Kolkata ... classification of Multi Media Speakers is
no longer res integra, as this Tribunal has decided
the classification of the said speakers under Chapter
Head
Banerjee Road, 3 Floor,
RD
Room No. 38, Kolkata 700014
VERSUS
Commissioner of Customs (Port), Kolkata : Respondent
Custom House, 15/1, Strand Road,
Kolkata ... classification of Multi Media Speakers is
no longer res integra, as this Tribunal has decided
the classification of the said speakers under Chapter
Head
case laws.
( a) Commissioner Vs. Indu Nissan Oxo Chemical Industries [2015(324) ELT A30(Guj)]
( b) Commissioner of Customs, Goa Vs. Star Audio ... Mytri Enterprises Vs. Commissioner of Customs, Mumbai [2004(174) ELT 389(Tri. Mumbai)] the value of same pioneer brand speakers was enhanced on the basis
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 ... held as under: -
"1. The appellant has imported Multimedia
Speakers/Computer Speakers on 11.01.2018
classifying the said goods under CTH 85182200. The
department proposed
disputed goods are known in the
market as speaker and they are marketed as a speaker. It is well
settled principle of law that ... case of M/s. Logic India Trading
Co. vs. CC, Cochin (supra); that the multimedia speakers even if
they are having additional features like
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 ... held as under:
-
"1. The appellant has imported Multimedia
Speakers/Computer Speakers on 11.01.2018
classifying the said goods under CTH
85182200. The department proposed
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 ... held as under:
-
"1. The appellant has imported Multimedia
Speakers/Computer Speakers on 11.01.2018
classifying the said goods under CTH
85182200. The department proposed
