Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether a TV booster is classifiable as a part of television receivers under Heading 8529.00 or as an electrical machine having an individual function under Heading 85.43.
Analysis: Heading 8529.00 covers parts suitable for use solely or principally with television apparatus. The decisive question was whether the booster was shown to be a part of the television set itself. The record showed that a television set is complete without a booster, that trade practice did not treat boosters as part of televisions, and that the appellant did not establish that TV sets are incomplete unless fitted with boosters. The booster had its own electronic circuit to receive and amplify the signal before feeding it into the television, showing a function independent of the television set. On those facts, the booster was at best an accessory and not a part of the television.
Conclusion: The booster is not classifiable under Heading 8529.00 as a part of a television receiver and is classifiable under Heading 85.43; the appeal fails.
Ratio Decidendi: A self-contained device used with a television does not become a part of the television merely because it assists reception; if it performs an independent function and the television remains complete without it, the device is not classifiable as a part of the television.