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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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