2015 (8) TMI 241

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..... – 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 – A .....

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..... to be classified in Chapter Heading entry 8525.20, the Revenue contends that the appropriate entry would be 8528.10. Both these entries are reproduced below :- 85.25 85.28 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television whether or not incorporating reception apparatus or sound recording or .....

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..... deo Monitors 35% 8525.30 Television Cameras 35% 8528.21 Colour 35% 8525.40 Still image video camers and other video camera recorders 35% 8528.22 Black and white or other monochrome .....

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..... through the product manual of the respondent from which he has tried to demonstrate that primary function of the goods in question is to receive the signals. We are not in agreement with the aforesaid submission of the learned counsel for the Revenue. A reading of Entry 85.28, under which the Revenue wants the product to be included, would show that it pertains to only those apparatus which hav .....

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