TMI Blog2014 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - CUSAA No. 31/2014 - - - Dated:- 16-8-2014 - Sanjiv Khanna And V. Kameswar Rao,JJ. For the Appellant : Mr. Satish Kumar, Sr.Standing Counsel For the Respondent : None JUDGMENT V. Kameswar Rao, J. 1. The present appeal has been filed by the Commissioner of Customs under Section 130 of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Information Technology. 3. It was the case of the respondent before the Commissioner that the equipment imported is meant for one to one communication between the field reporter and studio. The signal is captured by devices such as Cameras (not part of the equipment), relayed to the studio with this device with the help of GSM Cellular network. The studio processes the signals and broadcasts to the audience. Thus, the device is merely a communication part using the GSM network for transmission and thus, may be classified as CTH 8517. The Commissioner, after considering an independent opinion submitted by the respondent and considering the general rules of interpretation was of the following view: 3.5. After perusal of the catalogu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se that every transmission is not video or T.V. broadcast. The respondent relied upon the McGraw Hill Encyclopaedia of Science and Technology to contend the word Broadcast means the transmission of the radio and television programmes that are intended for general public reception as distinguished from private signals that are directed to specific receivers and the equipment is incapable of transmitting audio or video signal directly for reception by the general public. 5. The Tribunal relying upon the findings of the Commissioner in para 3.5 of the impugned order, which has already been reproduced above, was of the view that the equipment is merely for transmission of audio-video signals by a reporter from some place to his studio thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p 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. Even on the aspect of perversity, we find the appellant has not placed along with the appeal, the copy of the literature relating to the equipment. We do not think, it is a fit case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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