https://www.taxtmi.com/caselaws?id=106913 Imported satellite receiver equipment designed to both receive satellite signals and transmit them through a cable network was analysed by its combined functional character for tariff classification. The classification could not depend on the manufacturer's description or on an assumed predominance of reception over transmission. Because reception was necessary for transmission and transmission was the equipment's operative purpose in the cable network, the interpretative material did not support treating it as television reception apparatus under Heading 85.28. The equipment was therefore classifiable under Heading 8525.20 as transmission apparatus incorporating reception apparatus. en-us Mon, 18 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106913 Imported satellite receiver equipment designed to both receive satellite signals and transmit them through a cable network was analysed by its combined functional character for tariff classification. The classification could not depend on the manufacturer's description or on an assumed predominance of reception over transmission. Because reception was necessary for transmission and transmission was the equipment's operative purpose in the cable network, the interpretative material did not support treating it as television reception apparatus under Heading 85.28. The equipment was therefore classifiable under Heading 8525.20 as transmission apparatus incorporating reception apparatus. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106913