https://www.taxtmi.com/caselaws?id=93500 An imported signal decoder that did not itself receive television signals and was used only between the satellite receiver and the television set to unscramble encrypted signals was classified as a part of the satellite reception system rather than as the reception apparatus itself. The tariff entry for parts suitable for use solely or principally with apparatus of Headings 85.25 to 85.28 was applied, because the decoder functioned as an essential component of the receiver system. Classification under the residual parts heading was accepted, and the item was held classifiable under sub-heading 8529.90, not under sub-heading 8528.12. en-us Wed, 23 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93500 An imported signal decoder that did not itself receive television signals and was used only between the satellite receiver and the television set to unscramble encrypted signals was classified as a part of the satellite reception system rather than as the reception apparatus itself. The tariff entry for parts suitable for use solely or principally with apparatus of Headings 85.25 to 85.28 was applied, because the decoder functioned as an essential component of the receiver system. Classification under the residual parts heading was accepted, and the item was held classifiable under sub-heading 8529.90, not under sub-heading 8528.12. Case-Laws Customs Wed, 23 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93500