2004 (8) TMI 425

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....at, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the matter. It is found - (a)        The issue in classification of an entity 'TV box' designed to convert TV signals into digital signals which can then be sent for display, storage, print out on a Computer. It has a lead from T.V. Cable inputs and an e....

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....ent from Video recording or reproducing apparatus and note under 8471 which reads as -    "The accessories covered by this heading are interchangeable parts or devices designed to adopt a machine for a particular operation, or to perform a particular service relative to main function of the machine, or to increase its range of operation". would induce us to classify this devic....