2015 (8) TMI 241

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....jee, Adv., Ms Pooja Sharma, Adv. and Mr B Krishna Prasad, Adv. For the Respondent : Mr Atul Yeshwant Chitale , Sr.Adv ., Mrs Suchitra Atul Chitale , Adv. and Mr Chetan Sharma, Adv. ORDER The issue involved in the present appeal pertains to the correct classification that is to be given to the goods of the respondent assessee herein which are known as 'business satellite receivers'....

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....tus for television, whether or not incorporating radio-broadcast receivers nor sound or video recording or reproducing apparatus. 8525.10 Transmission apparatus 25% 8528.12 colour 35% 8525.20 Transmission apparatus Incorporating reception Apparatus 25% 8528.13 Black and White or other monochrome video Monitors 35% 8525.30 Television Cameras ....

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....haracter of the satellite receiver is to receive the signals and then transmit. He has taken us through the product manual of the respondent from which he has tried to demonstrate that primary function of the goods in question is to receive the signals. We are not in agreement with the aforesaid submission of the learned counsel for the Revenue. A reading of Entry 85.28, under which the Revenue....