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Customs - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Classification of TV Tunners - Assessment of Goods – the ...

Customs

October 16, 2013

Classification of TV Tunners - Assessment of Goods – the classification of T.V. Tunners under Heading 8528 against claimed Heading 8473, is debatable - stay granted - AT

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  1. Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable...

  2. Classification of imported goods - whether classified as LCD TVs or classified as LCD Monitors and TV Tuners Boards separately? - Simply claiming the classification as...

  3. Levy of purchase tax - assessee has provided new TV sets in lieu of the old TV sets - even exchange/barter will fall within the definition of sale / purchase - HC

  4. Hybrid Amplifier has got a totally different function and it has no function akin to an antenna - This Hybrid Amplifier cannot be classified under Schedule Entry CII-124...

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  6. Change in classification of goods - monitors and T.V. tuners - The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer...

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  8. TP adjustment - comparable selection - functinal dissimilarity - media content and TV broadcasting are totally dissimilar activities - not at all comparable - AO/ TPO to...

  9. Basic Customs duty reduced from 10% to 5% on import of Opencell(15.6” and above) of LCD/LED TV panels

  10. Entitlement to the benefit of Section 80IA - the profit derived form realization of TV/Films rights given on lease - SC

 

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