2004 (8) TMI 425

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....spondent. [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 exit to C.P.U. of a computer with circuits inside to convert the si....