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Commnr. of Customs Versus M/s Multi Screen Media Pvt. Ltd.

2015 (8) TMI 241 - SUPREME COURT

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 appara .....

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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. - Civil Appeal No. 5484 of 2003 - Dated:- 28-7-20 .....

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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 'bu .....

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t 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 .....

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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% 852 .....

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528.22 Black and white or other monochrome 35% 8528.30 Video projector 35% It is not in dispute that the 'business satellite receivers' of the respondent has the transmitting as well as reception functions. It is for this reason that the asse .....

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acter or per-dominant character of the apparatus which needs to be looked into and in the present case the per-dominant character of the satellite receiver is to receive the signals and then transmit. He has taken us through the product manual of the .....

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which the Revenue wants the product to be included, would show that it pertains to only those apparatus which have the function of receiving the signals only and that they are reception apparatus. The moment particular apparatus has transmission fun .....

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