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Issues: Whether the imported dish reflector was eligible for exemption under Serial No. 321 of Notification No. 21/02-Cus. dated 01.03.2002 as a part of transmission apparatus incorporating reception apparatus.
Analysis: The exemption was denied on the premise that antenna was not a part of the machine covered by the relevant entry, even if the goods were classifiable under Heading 8529. The relevant enquiry was whether the reflector could be treated as part of the transmission apparatus incorporating reception apparatus. The import was found to be connected with satellite communication equipment, which performs both transmission and reception. Reflector being a component of the antenna system, and the technical literature supporting that function, the goods answered the description of the exempted entry.
Conclusion: The imported dish reflector was eligible for exemption under Serial No. 321 of Notification No. 21/02-Cus. dated 01.03.2002.
Final Conclusion: The appeals succeeded and the denial of exemption was set aside with consequential relief.
Ratio Decidendi: A reflector forming part of an antenna system used in satellite communication, where the system performs both transmission and reception, qualifies as a part of transmission apparatus incorporating reception apparatus for the purpose of the exemption entry.
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