https://www.taxtmi.com/caselaws?id=448819 Imported Encoder/Multiplexer goods were treated as apparatus with independent transmission and data-processing functions in wired or wireless networks, so they fell under Heading 8517.62.90, which covers transmission, reception, conversion and transmission equipment. Heading 8528, being confined to television reception apparatus, was held inapplicable because the goods were not limited to TV reception and were used for network and data applications. The earlier classification of identical goods in the assessee's own case supported the same result. A revised customs demand under a different sub-heading was also rejected as it went beyond the scope of the show cause notice. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448819 Imported Encoder/Multiplexer goods were treated as apparatus with independent transmission and data-processing functions in wired or wireless networks, so they fell under Heading 8517.62.90, which covers transmission, reception, conversion and transmission equipment. Heading 8528, being confined to television reception apparatus, was held inapplicable because the goods were not limited to TV reception and were used for network and data applications. The earlier classification of identical goods in the assessee's own case supported the same result. A revised customs demand under a different sub-heading was also rejected as it went beyond the scope of the show cause notice. Case-Laws Customs Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448819