1999 (12) TMI 314

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The two issues that arise for decision in this appeal are :- (i)           Classification of Dish Antenna (Director Receiver Systems). (ii)          Enforceability of demand of duty of Rs. 3,87,301.86. Issue No. 1 The appe....

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....ssification under heading claimed by the appellants is ruled out. Since Dish Antenna is Electrical apparatus having an individual function which is not elsewhere specified or included in Chapter 85, it is correctly classifiable under CET sub-heading 8543.00. We, therefore, hold that the classification arrived at by the Department is correct and uphold the same. However, since the classification li....