https://www.taxtmi.com/caselaws?id=367242 A hybrid amplifier or line extender was classified by its functional character as an active electronic signal-boosting device with uses beyond cable television. Because it was not an essential component of a television set, receiver, antenna, or their accessories, it did not fall within the specific television-related entry. The residual entry for electronic systems, instruments and appliances not otherwise covered applied instead, so mere use in cable television transmission was insufficient to attract the narrower classification. The product was therefore held classifiable under the general electronic goods entry, and the question of law was answered in favour of the assessee and against the Revenue. en-us Fri, 14 Sep 2018 00:00:00 +0530 Thu, 10 Jan 2019 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367242 A hybrid amplifier or line extender was classified by its functional character as an active electronic signal-boosting device with uses beyond cable television. Because it was not an essential component of a television set, receiver, antenna, or their accessories, it did not fall within the specific television-related entry. The residual entry for electronic systems, instruments and appliances not otherwise covered applied instead, so mere use in cable television transmission was insufficient to attract the narrower classification. The product was therefore held classifiable under the general electronic goods entry, and the question of law was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367242