Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

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

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version