2005 (12) TMI 314

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....e goods covered by the tariff description of CH 8529.00. CSH 8529.00 covers "Parts suitable for use solely or principally with the apparatus of goods falling under CSH No. 8525.00 to 8528.00". It may be seen that Hdg. No. 8525.00 covers "Transmission apparatus for radio-telephony, radio telegraphy, radio broadcasting or television whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras". The chapter subhdg No. 8526 deals with "Radar Apparatus, radio navigational apparatus and radio remote control apparatus chapter sub. Hdg. No. 8527 deals with the "Reception apparatus for radio telephony, radio telegraphy or radio broadcasting for radio telephony, radio telegraphy or radio broadcastin....

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....are electronic in nature which has a clear and definite function i.e. Direct reception of TV signals through a distribution antenna from satellites, processing of these signals and to purify its visual and audio quality through noise suppressors and signal amplifiers, with a final view to make it acceptable to more than one viewer who chooses to receive it on his TV receiver. Therefore, as these have individual function not specified elsewhere, the products are correctly classifiable under CSH 8543.00. Commr. (A) has further erred in not considering section Note 2(a) under Section XVI which envisages that parts which are goods included in any of headings of Chapters 84 or 85 (other than heading Nos. 8485 and 8584) are in all cases t....

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.... CSH 8543.00 (f)       As far as the Ferrite bead - line splitter, Directional tap off, consumer outlet Cable equaliser the functions are individual & hence classifiable under CSH 8543.00. II. Dish Antena System (a)      Dish Antenna - This product receives the signals & does not transmit the same. Hence not classifiable under CSH 8525/8529 but under CSH 8543.00 (b)      Low Noise Block Converter Amplifies the signal & Hence classifiable under CSH 8543.00 as in the case of Boosters. (c)      Receiver; Function of receiving & amplification. (d)      Modulator - Same function as above i.e. of....