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2018 (9) TMI 978 - BOMBAY HIGH COURTClassification of goods - Hybrid Amplifier or Line Extender - Whether the Tribunal was legally justified in holding the impugned product i.e. Hybrid Amplifier or Line Extender as not an accessory of Cable T.V. covered by the said schedule entry C-II-124 but a general electronic item covered by the schedule entry C-II-126? Held that:- Though Hybrid Amplifiers may be used for Cable TV transmission to the extent that it boosts the signal that has to be transmitted, it has very many other uses. According to the experts' opinion (and which was placed before the MSTT by the Assessee), it can be seen that the impugned product is capable of amplifying signals over a range of 48 MHz to 550 MHz. The maximum output is 120 dBU. For all these reasons, according to the experts' opinion, the impugned product (viz. Hybrid Amplifiers) could be used for a variety of applications including in the aeronautical field, navigation etc. to name a few - the experts' opinion clearly shows that the impugned product can be used for mobile radio, VHF TV channels, Radio Service, FM Radio, in the aeronautical field, amateur Radio, Radio Navigation as well as UHF TV channels. The Hybrid Amplifier basically boosts the signal, be it for the purpose of transmission of Cable TV or for several other purposes as set out by us earlier. This being the position, we agree with the finding of the MSTT that the impugned product viz. Hybrid Amplifier has got a totally different function and it has no function akin to an antenna - This Hybrid Amplifier cannot be classified under Schedule Entry CII-124 as it is neither a TV set, TV Camera, TV Receiver, TV Monitor, antennas and components, parts and accessories of any of them. Merely because the impugned product can also be used for the purpose of boosting Cable TV signals would not alone justify its classification under Schedule Entry C-II-124. The Hybrid Amplifier sold by the Assessee would fall within the Schedule Entry C-II-126 - Decided in favor of assessee.
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