https://www.taxtmi.com/caselaws?id=377642 Classification of Imported Product: The Tribunal determined that the imported product, described as a digital set-top box with transmission capabilities, should be classified under Chapter Heading 85.25 due to its dual function of receiving and transmitting signals. The rejection of the SAC's revised opinion, which relied on the importer's data sheet, was deemed incorrect as the data sheet was considered crucial evidence. Supported by a test certificate and reports, the Tribunal set aside the initial classification and allowed the appeal based on the evidence presented and the interpretation of relevant classification entries. 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 Classification of Imported Product: The Tribunal determined that the imported product, described as a digital set-top box with transmission capabilities, should be classified under Chapter Heading 85.25 due to its dual function of receiving and transmitting signals. The rejection of the SAC's revised opinion, which relied on the importer's data sheet, was deemed incorrect as the data sheet was considered crucial evidence. Supported by a test certificate and reports, the Tribunal set aside the initial classification and allowed the appeal based on the evidence presented and the interpretation of relevant classification entries. Case-Laws Customs Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377642