2008 (12) TMI 578

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....llant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  In all the four appeals the issue involved is the same. The appellants have been denied the benefit of exemption Notification No. 21/02-Cus., dated 1-3-2002 (Serial No. 321) for the product "Dish Reflector" imported by them. 2. Heard both sides. Ld Advocate on behalf of the app....

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.... communication jamming equipment Kg. 20% 8529 10 22 ---- For amateur radio communication equipment Kg. 20% 8529 10 29 ---- Other       --- Other:     8529 10 91 ---- For communication jamming equipment Kg. 20% 8529 10 92 ---- Other     8529 90 - Other:     8529 90....

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.... Ld. Advocate submits that this reflector imported by them answered to the description of parts of transmission incorporating reception apparatus. His contention is that dish antenna and their parts which is the item imported by them is clearly covered in 8529 of the Schedule and the rejection of claim on the ground that Antenna is not a part of item covered under Heading 8525 is not correct. Head....

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....of transmission apparatus incorporating reception apparatus falling under chapter heading 85.25.20.92. Other satellite Communication Equipment." His submission is that in view of the above, item imported by them is eligible for exemption under the notification. Ld. JCDR on the other hand submits that the product is only meant for reception and she also submits that it cannot be considered as a par....