TaxTMI 
TaxTMI 
2002 (11) TMI 421
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....25.20 of the Customs Tariff and the benefit of exemption contained in Notification 49/2000, subject to fulfilment of specified export obligation, was also claimed and granted. Subsequently, the licence under the Export Promotion Capital Goods Scheme, which was issued to the appellant, was cancelled by the Director General of Foreign Trade and it therefore was required to pay duty on these goods which had been forgone on their importation. The Custom House therefore issued notice in respect of seven bills of entry under which the goods have been imported, based on the rate of duty applicable to goods of Heading 85.28. In reply to this, the appellant contended that the goods ought rightly be classifiable in Heading 8525.20. The Deputy Commiss....
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.... its manufacturer, Scientific Atlanta, as being "one of a series of MPEG-2/DVB digital compression products, is designed for the business TV market". Its function is stated to be to receive, by means of dish antennae, television broadcast and to transmit broadcast signals so received over by line to subscribers. It is claimed to be part of a cable television network; that it both receives television broadcast and transmits them over the line has been accepted by the Commissioner (Appeals). He says in more than one place in his order that it is "capable of receiving signals from the satellite and also of transmitting the received signals through cable network". He however finds that these goods are "basically for receiving signals from Satel....
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....atory notes to the Harmonised Description and Coding System, he points out that the notes to Heading 85.25 include television transmitters for industrial use, with which apparatus transmission is often by line whereas they include in Heading 85.28 television receiver for industrial use with which apparatus also transmission is often by line. Therefore, since transmission is by line in the case of the goods under consideration, they should be classified in Heading 85.28. He further explains that the principal function of the goods under consideration is receiving which is how they are described. He cites the decision of the Tribunal in Luminous Electronics Pvt. Ltd. v. CCE 2001 (95) ECR 434.= 2001 (129) E.L.T. 605 (Tribunal). 7. The ....
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....tant than that of transmitting. The goods are designed to perform both functions. 8. These goods therefore should equally be described as transmission incorporating reception apparatus. It is significant to consider similar goods in Heading 85.25 which includes transmission apparatus for radio-telephony, radio-telegraphy. Heading 85.25 also includes transmission apparatus for radio-telephony, radio-telegraphy and radio-broadcasting. The explanatory notes to the heading include any transmission apparatus for radio-telephony or radio-telegraphy, such goods as portable radio-telephones, usually battery operated, of the walkie-talkie as well as transmitters/receivers of telemetric signals and separately presented cordless handsets for l....