9911796707
TMI Blog2008 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [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 about the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jamming equipment Kg. 20% 8529 10 22 ---- For amateur radio communication equipment Kg. 20% 8529 10 29 ---- Other --- Other: 8529 10 91 ---- For communication jamming equipment Kg. 20% 8529 10 92 ---- Other 8529 90 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmission apparatus incorporating reception apparatus are covered. Ld. Advocate submits that this reflector imported by them answered to the description of parts of transmission incorporating reception apparatus. His contention is that dish antenna and their parts which is the item imported by them is clearly covered in 8529 of the Schedule and the rejection of claim on the ground that Antenna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way communication, whenever a RFT is in cooperated. Thus it is a part of transmission apparatus incorporating reception apparatus falling under chapter heading 85.25.20.92. Other satellite Communication Equipment. His submission is that in view of the above, item imported by them is eligible for exemption under the notification. Ld. JCDR on the other hand submits that the product is only meant fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the technical literature submitted by the appellant is also relevant to support his contention. Since antenna is required both for transmission and reception and reflector is a part of the same, we hold that the same is eligible for exemption claimed by the appellant under serial No. 321 of Notification. No. 21/02-Cus. Accordingly, the appeals are allowed with consequential relief to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
