1997 (10) TMI 252

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....hri S. Arulsamy, DR, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of TV booster. The equipment performs the function of boosting the TV signal which may be weak and the same is fed into the TV to get proper picture and quality of reception. The appellants seek classification of the goods under Heading 8529.00 which at the ....

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....s reason it has been held that TV signal is an individual function and therefore falls under Heading 85.43. 4. Shri N.Venkataraman, learned Counsel for the appellants referred us to the HSN and pleaded that the scope of Heading 85.43 has to be read from the introductory provisions of Note 8479 concerning machines, mechanical appliances having individual functions and referred us to Note (B....

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....machine; as there is no other more specific heading, the chain cutter falls to be classified here. On the other hand, the function of a carburettor for an internal combustion engine is distinct from that of the engine but it is not an "individual function" as defined above because the operation of the carburettor is inseparable from that of the engine. Separately presented carburettors are ther....

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....s qualify the muster of being part of the TV. The lower appellate authority has clearly entered a finding that TV set is complete without boosters and in the trade practice also boosters are not considered as part of TV. The appellants have not contradicted this position. No case has been cited to show that the TV sets as manufactured are not considered as complete sets unless provided with booste....