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2014 (4) TMI 265 - AT - CustomsImport of Equipment - Restricted item or not - Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting, software and other standard accessories - The classification of the goods was claimed as "Transmitter Broadcasting Equipment Sub-System" under Heading No.85255030 which as per the Exim Policy, is a freely importable item without any import licence – Revenue of the view that import goods are complete equipment which is used to transmit live audio/video signals for broadcasting and that the same would be correctly classifiable under sub-heading no.85255020 and requre licence. Held that:- The equipment, in question, is merely for transmission of audio and video signals by a reporter from some place to his studio through GSM cellular network and it is from the studio that the audio/video recording is broadcasted to the public – The goods covered under 85255010 and 85255020 are "Radio broadcast treatment" and "TV broadcast transmitter respectively - Every transmitter is not a broadcast transmitter for public reception - The 'equipment' which can merely transmit some audio or video signals from one place to another place and is not capable of transmitting the signals which can be received by general public cannot be called broadcast equipment - What is covered under Heading No.85255010 and 85255020 are the transmitter which can transmit radio or TV programme intended for reception by public and it is such equipment which are restricted for import - Since the equipment imported cannot transmit the signals for reception by general public but is meant only for transmitting the audio or video signals by a reporter from some place to his studio from where the signals are broadcasted for general public, the equipment cannot be classified under Heading no.85255020 and so, the same would not be restricted for import - The impugned order is not sustainable - Thus, the order is set aside - The appeal is allowed – Decided in favour of Appellant.
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