https://www.taxtmi.com/caselaws?id=89526 A TV booster was held not to be a part of a television receiver under Heading 8529.00 because a television set is complete without it, trade practice did not treat boosters as television parts, and the device had its own circuit to receive and amplify signals before feeding them into the set. The booster performed an independent function and was therefore, at most, an accessory rather than a part of the television. It was classified under Heading 85.43 as an electrical machine having an individual function, and the appeal failed. en-us Thu, 23 Oct 1997 00:00:00 +0530 Sat, 31 Dec 2011 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89526 A TV booster was held not to be a part of a television receiver under Heading 8529.00 because a television set is complete without it, trade practice did not treat boosters as television parts, and the device had its own circuit to receive and amplify signals before feeding them into the set. The booster performed an independent function and was therefore, at most, an accessory rather than a part of the television. It was classified under Heading 85.43 as an electrical machine having an individual function, and the appeal failed. Case-Laws Central Excise Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89526