https://www.taxtmi.com/caselaws?id=377642 A set top box with both reception and transmission functions was classified under Chapter Heading 8525 as a transmission apparatus incorporating reception apparatus, not under Chapter Heading 8528, which is limited to reception apparatus for television. The classification turned on the product's functional attributes, supported by revised technical opinion, test certificate and departmental report. The rejection of that technical evidence by the lower authority was found unwarranted. On that basis, the customs duty demand raised through reclassification was unsustainable and the assessee succeeded in the appeal. en-us Wed, 27 Mar 2019 00:00:00 +0530 Fri, 30 Aug 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377642 A set top box with both reception and transmission functions was classified under Chapter Heading 8525 as a transmission apparatus incorporating reception apparatus, not under Chapter Heading 8528, which is limited to reception apparatus for television. The classification turned on the product's functional attributes, supported by revised technical opinion, test certificate and departmental report. The rejection of that technical evidence by the lower authority was found unwarranted. On that basis, the customs duty demand raised through reclassification was unsustainable and the assessee succeeded in the appeal. Case-Laws Customs Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377642