https://www.taxtmi.com/caselaws?id=371403 Encoders, multiplexers and modulators imported for signal conversion and compression in wired and wireless networks were held to answer the description of communication equipment under Heading 8517, because they performed transmission-related functions and were not shown to operate as television reception apparatus at the subscriber end. Heading 8528 applies to reception apparatus for television, which these goods did not satisfy. The classification under Heading 8517 was therefore upheld, and the department's duty demand based on Heading 8528 could not be sustained. en-us Mon, 03 Dec 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371403 Encoders, multiplexers and modulators imported for signal conversion and compression in wired and wireless networks were held to answer the description of communication equipment under Heading 8517, because they performed transmission-related functions and were not shown to operate as television reception apparatus at the subscriber end. Heading 8528 applies to reception apparatus for television, which these goods did not satisfy. The classification under Heading 8517 was therefore upheld, and the department's duty demand based on Heading 8528 could not be sustained. Case-Laws Customs Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371403