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2014 (9) TMI 679 - DELHI HIGH COURTConfiscation of Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting), software and other standard accessories - not obtaining licence from the DGFT and WPC (Ministry of Telecommunication and Information Technology) - tribunal decided in favor of assessee - Held that:- the equipment is meant for one to one communication between the field and the studio with the help of GSM cellular network. It is at the studio that the signals are processed for the broadcast to the audience at large. In other words, the usage of the equipment is for transmitting the audio-video signals till the studio and not beyond that would necessarily suggest, the broadcasting from the studio to the public at large is done by a separate set of equipment available at the studio. The aspect of usage/function of the equipment, imported is a pure question of fact and no substantial question of law arises for the consideration of this Court in this appeal. - order of tribunal sustained - Decided against the revenue.
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