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2018 (12) TMI 172 - CESTAT AHMEDABADClassification of imported goods - Encoder / Multiplexer / Modulator - whether classified under CTH 8517 or under CTH 8528 of CTA? - Held that:- In the instant case, it is an undisputed fact that the items in question, i.e. Encoders, Multiplexers, Modulators, are having individual functions. It is found that each of these products is having independent functions and are used for various purposes for transmission of data. The Appellants are selling these goods not only to TV Cable operators but also to other users such as Space Centre Application (Space & Satellite related applications), Infosys (Information Technology & Software industry), Hathway Cable Datacom (Cable & Broadband Network service provider), Broadband (Internet service provider). These products are used for conversion and compression (coding) used for conversion of signals as apparatus for transmission at transmission site for both wired and wireless networks (WAN & LAN). The goods are not used at subscribers end as reception apparatus for television - The adjudicating authority has over-looked this aspect while passing the impugned order. Further, the same goods have been imported into India by others classifying the same under CTH 8517. The goods classified under CTH 8517 have functions, whereas the goods falling under Chapter 8528 are only of reception apparatus with no functions of transmission. It is only on this basis that the impugned goods would merit classification under CTH 8517. As the impugned goods are having the function of transmission of data and other functions and hence the same would merit classification under CTH 8517 - appeal allowed - decided in favor of appellant.
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