9911796707
TMI Blog2008 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - In all the four appeals the issue involved is the same. The appellants have been denied the benefit of exemption Notification No. 21/02-Cus., dated 1-3-2002 (Serial No. 321) for the product "Dish Reflector" imported by them. 2. Heard both sides. Ld Advocate on behalf of the appellants submitted that there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8529 10 29 ---- Other --- Other: 8529 10 91 ---- For communication jamming equipment Kg. 20% 8529 10 92 ---- Other 8529 90 - Other: 8529 90 10 --- For communication jamming equipment Kg. 20% 8529 90 20 --- For amateur radio communication equipment Kg. 20% 8529 90 90 --- Other 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by them is clearly covered in 8529 of the Schedule and the rejection of claim on the ground that Antenna is not a part of item covered under Heading 8525 is not correct. Heading 8525 covers transmission apparatus for broadcasting of television whether or not incorporating the reception apparatus. Ld. Advocate pointed out that antenna system is covered under satellite ground communication equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for exemption under the notification. Ld. JCDR on the other hand submits that the product is only meant for reception and she also submits that it cannot be considered as a part of transmission apparatus incorporating reception apparatus. 5. We have considered the submissions made by both the sides. Exemption has been denied on the ground that Antenna is not a part of the machine covered i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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