Regarding classification of “Low Noise Block” (LNB) down converter in the harmonised Customs Tariff

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....Dated : 5^th April, 2013 To All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE All Directors General of CBEC All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals) Sir / Madam, Subject:   Classification of "Low Noise Block" (LNB) down converter in the harmonised Customs Tariff - regarding. Doubts have b....

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.... on the basis of the General Rules of Interpretation (GRI). Rule 1 of GRI inter alia provides that, "the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes ..". Accordingly, in view of the Section Note 2(a) to Section XVI, LNB w....

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....nt amplifiers and aerial amplifiers)", and Explanatory Notes to heading 85.18 also provides for, "High or intermediate frequency amplifiers are classified in heading 85.43 as electrical appliances having an individual function". Since the principal function of Low-Noise-Block (LNB) down converter is to amplify the weak signals and converts the frequencies from very high levels (2.5 to 12.45 GHz) t....