2017 (11) TMI 952
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....purchase order from a client in India. Appellant claimed classification under CTH 85176990 as "Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus". The Revenue contested this classification and sought to classify the same under CTH 85437099 which is "other items of electrical machines and apparatus having individual functions not elsewhere specified in the chapter". The lower authorities confirmed classification proposed by the Revenue. A differential customs duty was confirmed. 3. The Ld. counsel for the appellant submitted that they have imported telecommunication equipment which is capable of intercepting voice and data transmission and ....
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....sed for transmission or reception of voice or data. 5. We have heard both sides and perused the appeal records. On perusal of technical literature submitted by the appellant, we note that the imported items consisted of following components : "Comprehensive Broadband Support RELIANT decodes packet data and 3G messages, providing significant insight into criminal and terrorist activity, Emerging technologies, such as multimedia, are intercepted and decoded by RELIANT, providing analysts with access to content, voice and images in a single transaction - elevating investigations to a completely new level. RELIANT handles the long and data-intensive sessions associated with broadband usage. RELIANT decodes and presents each type of messa....
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....perator workstations. It also operates as a middle tier between the workstations and the RELIANT storage and processing servers. * Workstations - provide the user interface for monitoring, reviewing and archiving sessions, defining users and targets and performing other system activities." 6. From the above description of the impugned goods, it is clear that when connected to the network of voice or data transmission, these equipments are capable of receiving, recording and storing all kinds of communications, voice, image, data between the subscribers. We note the equipments enable the network operator to virtually receive all such communication by such interception and record the same for future analysis. Without reception of these sig....