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2015 (8) TMI 241 - SUPREME COURT

2015 (8) TMI 241 - SUPREME COURT - 2015 (322) E.L.T. 421 (SC) - Classification 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 apparatu .....

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hna Prasad, Adv. For the Respondent : Mr Atul Yeshwant Chitale , Sr.Adv ., Mrs Suchitra Atul Chitale , Adv. and Mr Chetan Sharma, Adv. ORDER The issue involved in the present appeal pertains to the correct classification that is to be given to the goods of the respondent assessee herein which are known as 'business satellite receivers'. The two relevant and competent entries in this behalf are 85.25 and 85.28. Whereas the case of the assessee is that the goods in question are to be class .....

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-broadcast receivers or sound or video recording or reproducing apparatus, video monitors and video projectors reception apparatus for television, whether or not incorporating radio-broadcast receivers nor sound or video recording or reproducing apparatus. 8525.10 Transmission apparatus 25% 8528.12 colour 35% 8525.20 Transmission apparatus Incorporating reception Apparatus 25% 8528.13 Black and White or other monochrome video Monitors 35% 8525.30 Television Cameras 35% 8528.21 Colour 35% 8525.40 .....

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