2007 (7) TMI 29

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....authority classified it under Heading 90.14. The lower appellate authority found that the item appeared to be a hand-held equipment capable of locating its own position by taking in signals sent by satellites. On the basis of the write-up produced by the party, the appellate authority observed that the item was an improved hand-held navigational equipment capable of giving continuous position updates through 12 parallel channel receiver. The appellate authority also consulted HSN Explanatory Notes, which indicated that Heading 90.14 covered direction- finding compasses and other navigational instruments and appliances. On this basis, classification of the item was finalized under SH 9014.10. Classification under Heading 85.26 was ruled out ....

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..... It is the said equipment which is under consideration for classification. Learned counsel for the respondents, on her part, also produces a write-up titled "What is a GPS?", which also gives a brief account of how the receiver works. This information is no different from the one available from the documents furnished by DR. Both sides have relied on HSN Explanatory Notes. The Notes under Heading 85.26 indicates that this Heading includes radio navigational aid equipment (e.g. radio beacons and radio buoys, with fixed or rotating aerials; receivers, including radio compasses equipped with multiple aerials or with a directional frame aerial). According to learned DR. radio compasses are expressly covered as radio navigational aid equipments....

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.....26 are, as their names indicate, based on the use of radio waves. On the other hand, Heading 90.14 covers direction finding compasses and other navigational instruments and appliances, without reference to radio waves. Direction-finding compasses have been classified under SH 9014.10. We have not found anything in the HSN Notes under Heading 90.14 to indicate that the equipments/apparatus/appliances classified under that Heading work on a technology involving radio signal transmitted between any satellite and the equipment. On the other hand, the data made available to us by both sides on GPS indicate that the equipment receives radio signals from satellites orbiting the earth and use such signals to calculate the exact latitude and longit....