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2015 (8) TMI 241 - SC - CustomsClassification of goods – Business satellite receivers – Entries 85.25 and 85.28 – Held that:-reading of Entry 85.28, would show that it pertains to only those apparatus which have function of receiving signals only and that they are reception apparatus – Moment particular apparatus has transmission function as well, that would be excluded from Chapter Heading 85.28 – Heading 85.25 deals with transmission apparatus, even if apparatus transmitting signals have additional functions of reception of signals as well – Therefore Tribunal rightly classified goods of respondent under 8525.20 – Order of commissioner taking contrary view was incorrect – Appeal dismissed – Decided in favour of Assesse.
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