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2019 (4) TMI 86 - AT - CustomsChange in classification of the product -Chapter Heading 852520 or heading 8528 - digital set top box - reception and transmission apparatus or only reception apparatus - lower authorities have relied on the original opinion of the SAC but discarded the clarification on the ground that it was given only on the strength of data sheet - Held that:- It is not proper to discard the clarification merely for that reason. Data sheet of equipment is a vital piece of evidence in itself. The matter was remanded directing lower authorities to examine the evidence that appellants produce. The appellants has produced Test Certificate of Electronics and Quality Development Centre, Government of Gujarat (reproduced in para 3 above). This has been discarded without any reasons. This test reports essentially echo’s the revised clarification opinion of SAC. The issue regarding presence of transmission facility in the imported product has not disputed even in the original proceeding. The rejection of second opinion of the SAC on the ground that it was based solely on the data sheet is misplaced. The data sheet of the product contains all the necessary information. Moreover, set top box, inherently functions by receiving signals from satellite and transmission of the same to other devices for display or use. The clarification report of SAC is further supported by the test report of Electronics and Quality Development Centre, Government of Gujarat. Even the report of the Ministry of Communication and Information Technology dated 24.11.2004 support the fact that the set top box has reception and transmission apparatus in following words. Appeal allowed - decided in favor of appellant.
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