Question12:

Correct classification of multimedia speaker

Answer:

All types of speakers are covered under HSN code 8518 of mentioned under Notification No. 1/2017-CT (R) dated 28.06.2017. The description given under entry against Sl .No. 380 read, "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set]" Multimedia speakers are not separately classified, hence, the the said type of speakers would also be classified under the said HSN code. (Reply dt. 30/11/2017)