2004 (8) TMI 425

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..... Member (T)]. - Heard both sides and considered the matter. It is found - (a) The issue in classification of an entity TV box designed to convert TV signals into digital signals which can then be sent for display, storage, print out on a Computer. It has a lead from T.V. Cable inputs and an exit to C.P.U. of a computer with circuits inside to convert the signals for the stated purpo .....

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..... vices designed to adopt a machine for a particular operation, or to perform a particular service relative to main function of the machine, or to increase its range of operation . would induce us to classify this device which is enhancing and increasing the range of function of a Computer inasmuch as it can then receive TV programmes, the classification under 8473.30 as an accessory to the machin .....

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