2019 (4) TMI 86

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.... Ld. Counsel for the appellant pointed out that earlier the matter was remanded by Tribunal for examination of fresh evidence produced. The appellants were required to produce evidence from VJTI and DOE and matter was remanded for that purpose. However in remand proceedings no such evidence was produced. 3. Ld. Counsel pointed out that the SCN is based on the opinion of SAC. He argued that the revised opinion of SAC has not been properly considered in the first set of proceeding and even in the impugned order. The appellant also produced the certificate of Electronics and quality development centre established by Government of Gujarat which reads as follows. To Whom It May Concern TEST CERTIFICATE This is to certify that product....

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....anges channels for each wave, thus acting as a channel selector or tuner. It also contains a unit for the reception of remote control signals to channels. This unit is connected to the television set by a cable at the aerial position. The receiver may or may not be combined with a decoder in a single unit. Therefore, it is clearly a reception apparatus for television having no transmission function and is, therefore, approximately classifiable under CTH 8528.12." While doing so the opinion of SAC (Space Application Centre) was discarded. The revised opinion has been discarded on the ground that it is based on data sheet which was provided by the importer, the said order does not dispute that the device does not have reception as well as ....

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....rojectors reception apparatus for television, whether or not incorporating radiobroadcast 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 recorders 35% 8528.22 Black and white or other monochrome 35%       8528.30 Video projector 35% 2. It is not in dispute that the 'business satellite receivers' of the respondent has the transmitt....

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....he respondent under 8525.20. 4. The Commissioner, who had taken the contrary view, went by Rule 2(b), that is the classification of combination substance, and on that basis he held that since the goods were classifiable under two or more headings, classification shall be effected as per the said Rule. This itself is incorrect having regard to the fact that entry 85.28 deals only with reception apparatus with no function as transmission apparatus." The facts need to be examined in light of above decision. It is not disputed that the set top box has the function of receiving signals and sending the same to other devices for use. The lower authorities have relied on the original opinion of the SAC but discarded the clarification on the g....