Regarding classification of “Low Noise Block” (LNB) down converter in the harmonised Customs Tariff

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..... 3 To All Chief Commissioners of Customs/ Customs (Prev.)/ C CE All Directors General of CBEC All Commissioners of Customs / Customs (Prev.) / C CE All Commissioners of Customs Central Excise (Appeals) Sir / Madam, Subject: Classification of Low Noise Block (LNB) down converter in the harmonised Customs Tariff - regarding. Doubts have been raised regarding clas .....

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..... eneral Rules of Interpretation (GRI). Rule 1 of GRI inter alia provides that, the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes .. . Accordingly, in view of the Section Note 2(a) to Section XVI, LNB will not qualify for cl .....

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..... l amplifiers) , and Explanatory Notes to heading 85.18 also provides for, High or intermediate frequency amplifiers are classified in heading 85.43 as electrical appliances having an individual function . Since the principal function of Low-Noise-Block (LNB) down converter is to amplify the weak signals and converts the frequencies from very high levels (2.5 to 12.45 GHz) to levels within the VHF .....

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