9911796707
TMI Blog2005 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Parts suitable for use solely or principally with the apparatus of goods falling under CSH No. 8525.00 to 8528.00 . It may be seen that Hdg. No. 8525.00 covers Transmission apparatus for radio-telephony, radio telegraphy, radio broadcasting or television whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras . The chapter subhdg No. 8526 deals with Radar Apparatus, radio navigational apparatus and radio remote control apparatus chapter sub. Hdg. No. 8527 deals with the Reception apparatus for radio telephony, radio telegraphy or radio broadcasting for radio telephony, radio telegraphy or radio broadcasting whether or not combined in the same housing with sound recording or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eption of TV signals through a distribution antenna from satellites, processing of these signals and to purify its visual and audio quality through noise suppressors and signal amplifiers, with a final view to make it acceptable to more than one viewer who chooses to receive it on his TV receiver. Therefore, as these have individual function not specified elsewhere, the products are correctly classifiable under CSH 8543.00. Commr. (A) has further erred in not considering section Note 2(a) under Section XVI which envisages that parts which are goods included in any of headings of Chapters 84 or 85 (other than heading Nos. 8485 and 8584) are in all cases to be classified under their respective heading. In view of his and the above points, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Antenna This product receives the signals does not transmit the same. Hence not classifiable under CSH 8525/8529 but under CSH 8543.00 (b) Low Noise Block Converter Amplifies the signal Hence classifiable under CSH 8543.00 as in the case of Boosters. (c) Receiver; Function of receiving amplification. (d) Modulator Same function as above i.e. of cable systems. Commissioner (Appeals) also failed to consider the Order No. 37/13/94-CX dated 16-11-1994 passed by the Central Board of Excise Customs in exercise of the power conferred by Section 37B of the Act. As per this order parts of CATV are classifiable under C.H. 8543.00. As per the OIA No. 195/94 the assessee has conceded that the products manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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