TMI Blog2017 (11) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... eption of these signals no useful purpose can be served by these equipments. The Commissioner (Appeals) erred in factual finding. He recorded that the machines imported have no mechanism for reception of information. This is not factually correct. The equipments now under consideration are more in the nature of telecommunications, auxiliary equipments which are part and parcel of network for voice or data transmission and distribution. Accordingly, the classification as claimed i.e. under CTH 85176990 by the appellant is more appropriate than what is held by the lower authorities - appeal allowed - decided in favor of appellant. - C/109/2010 - Final Order No.42936/2017 - Dated:- 15-11-2017 - Ms. Sulekha Beevi C.S. Member (Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal for further storage and analysis. This aspect has been missed by the lower authorities. The inference that there is no mechanism for transmission or reception of information using this equipment is factually incorrect. He further submitted that residual entry proposed by the Revenue is mainly for electrical equipments which are not anywhere else mentioned. The type of equipments at CTH main Heading 85.43 are like metal detectors, video special equipments, broadcasting amplifiers, audio visual stereo encoders, video controlling units etc. The equipments imported by the appellant are specifically intended for interception / reception of voice or data communication by electronic means. He prayed for setting aside the impugned order. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, exactly as viewed by the target. In general, RELIANT's core subsystems consist of the following components: Collection - acts as a termination point for the delivery protocol. The collection device receives the raw call content and certain call information, converts them into RELIANT standards and marks the intercepted call within the system. The protocols used are compliant with CALEA, ETSI and other delivery standards as well as with Verint's proprietary passive tactical probes. Storage - manages the storage and archiving of operational and management information, including all collected call content, both raw and processed, as well as system entities, such as users, targets and interception specification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tually correct. The equipments are attached to telecommunication network and they form part of the network of the telecom apparatus having the capacity to substitute the recipient of information so that they can get all the information which are intended for the receiver. We also note that main Heading 8543 is intended for residual items with specific functions. The nature of items listed under the main heading some of which are already mentioned will make it clear that the items under consideration will not fit into the overall group. The equipments now under consideration are more in the nature of telecommunications, auxiliary equipments which are part and parcel of network for voice or data transmission and distribution. Accordingly, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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