TMI Blog2019 (4) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants has produced Test Certificate of Electronics and Quality Development Centre, Government of Gujarat (reproduced in para 3 above). This has been discarded without any reasons. This test reports essentially echo s the revised clarification opinion of SAC. The issue regarding presence of transmission facility in the imported product has not disputed even in the original proceeding. The rejection of second opinion of the SAC on the ground that it was based solely on the data sheet is misplaced. The data sheet of the product contains all the necessary information. Moreover, set top box, inherently functions by receiving signals from satellite and transmission of the same to other devices for display or use. The clarification report of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished by Government of Gujarat which reads as follows. To Whom It May Concern TEST CERTIFICATE This is to certify that product detailed below and provided by M/s. MCBS was tested physically Verified with Technical Specification Sheet for modulated RF output. From the data sheet it is clear that the said equipment is a digital satellite receiver with a built in modulator, which provides modulated RF output from 47MHz to 860 MHz. The basic function of modulator is to carry out transmission function. Thus, DDK 5000 is a Satellite Receiver with transmission function Nomenclature: Digital set top Box Make: Besat Model: DDK 5000 Serial No. 030806762 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of SAC (Space Application Centre) was discarded. The revised opinion has been discarded on the ground that it is based on data sheet which was provided by the importer, the said order does not dispute that the device does not have reception as well as transmission functions. The impugned order essentially is repetition of arguments in earlier proceedings. The main reason is that the appellants have failed to produce any fresh evidence, as stated by them before Tribunal when the matter was remanded. 7. Now we are back to the situation we were when the matter was earlier remanded. However meanwhile the Hon ble Apex Court had an occasion to examine the issue in the case of Multi Screen Media Pvt. Ltd.- 2015 (322) ELT 421 (S.C). In the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8528.13 Black and White or other monochrome video 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 35% 8528.30 Video projector 35% 2. It is not in dispute that the business satellite receivers of the respondent has the transmitting as well as reception functions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner, who had taken the contrary view, went by Rule 2(b), that is the classification of combination substance, and on that basis he held that since the goods were classifiable under two or more headings, classification shall be effected as per the said Rule. This itself is incorrect having regard to the fact that entry 85.28 deals only with reception apparatus with no function as transmission apparatus. The facts need to be examined in light of above decision. It is not disputed that the set top box has the function of receiving signals and sending the same to other devices for use. The lower authorities have relied on the original opinion of the SAC but discarded the clarification on the ground that it was given only on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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