https://www.taxtmi.com/caselaws?id=245794 The Tribunal set aside the Commissioner's order confiscating imported goods declared as "Transmitter Broadcasting Equipment Sub-system" under Heading No.85255030. The goods were deemed to be equipment for transmitting audio/video signals, not TV broadcast transmitters, falling under Heading No.85176290. The Tribunal found that the goods were for internal transmission between a reporter and studio, not for direct public reception, leading to the appeal's allowance. The judgment emphasized the technical functionality and intended use of the goods in distinguishing them from broadcast transmitters. en-us Wed, 29 Jan 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245794 The Tribunal set aside the Commissioner's order confiscating imported goods declared as "Transmitter Broadcasting Equipment Sub-system" under Heading No.85255030. The goods were deemed to be equipment for transmitting audio/video signals, not TV broadcast transmitters, falling under Heading No.85176290. The Tribunal found that the goods were for internal transmission between a reporter and studio, not for direct public reception, leading to the appeal's allowance. The judgment emphasized the technical functionality and intended use of the goods in distinguishing them from broadcast transmitters. Case-Laws Customs Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245794