2015 (8) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 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'. The two relevant and competent entrie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dio-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 35% 8528.21 Colour 35% 8525.40 Still image video camers and other video camera rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 wants the product to be included, would show that it pertains to only those apparatus which have the function of receiving the s....