https://www.taxtmi.com/caselaws?id=125724 Imported dish reflectors used as part of a satellite communication antenna system were treated as components of transmission apparatus incorporating reception apparatus, so they fell within Serial No. 321 of Notification No. 21/02-Cus. The exemption was not denied merely because the goods were classifiable under Heading 8529 or because the reflector was not the apparatus itself. Technical literature and the function of the antenna system supported the conclusion that the reflector formed part of the exempted equipment. The denial of exemption was therefore set aside, with consequential relief. en-us Mon, 15 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 15:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125724 Imported dish reflectors used as part of a satellite communication antenna system were treated as components of transmission apparatus incorporating reception apparatus, so they fell within Serial No. 321 of Notification No. 21/02-Cus. The exemption was not denied merely because the goods were classifiable under Heading 8529 or because the reflector was not the apparatus itself. Technical literature and the function of the antenna system supported the conclusion that the reflector formed part of the exempted equipment. The denial of exemption was therefore set aside, with consequential relief. Case-Laws Customs Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125724