9911796707
TMI Blog2014 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... 5255020 and requre licence. Held that:- The equipment, in question, is merely for transmission of audio and video signals by a reporter from some place to his studio through GSM cellular network and it is from the studio that the audio/video recording is broadcasted to the public – The goods covered under 85255010 and 85255020 are "Radio broadcast treatment" and "TV broadcast transmitter respectively - Every transmitter is not a broadcast transmitter for public reception - The 'equipment' which can merely transmit some audio or video signals from one place to another place and is not capable of transmitting the signals which can be received by general public cannot be called broadcast equipment - What is covered under Heading No.85255010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the Exim Policy, is a freely importable item without any import licence. The goods were examined on First Check basis for ascertaining the correct nature of the goods. The quantity of the goods was found to be as per invoice and packing list. However, on examination of the goods and perusal of the catalogue accompanying the goods, the assessing officers were of the view that the goods imported are Live + transmitter for Live television broadcasting, which work on cellular frequency (EVDO, 3G, 4G, LTE), Ethernet and WiFi net connections. The department was accordingly of the view that the goods imported are not broadcasting equipment sub-system of sub-heading no.85255030, as declared in the bill of entry, but are complete equipment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods would be disposed of by auction, a misc. application No.61497/2013 was filed by them for restraining the department from disposing of the goods during the pendency of the appeal. Earlier, the application filed by the appellant for waiver of pre-deposit had been heard by the Tribunal and the Tribunal vide order dated 25.06.2013 while waving the pre-deposit had directed the Registry to list the matter for final disposal on 1.8.2013 as the live consignment is involved, which has been absolutely confiscated. The matter after being adjourned several times for various reasons was ordered to be listed for final disposal on 29.1.2014. Today at the time of hearing, Shri B.L. Narsimhan, Advocate, the ld. Counsel for the appellant pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reception by the general public, that sub-heading No.85255010 covers radio broadcasting equipment and sub-heading 85255020 covers T.V. broadcasting equipment, both of which are the equipments which can transmit radio or television programme for general public and it is these equipments which are restricted for import, that since the equipment imported can only transmit the audio and video signals through cellular network from the place of recording to the studio, from where the signals are broadcasted for general public, the equipment, in question, cannot be called the equipments for television broadcast or radio broadcast, that in this regard, the Commissioner in para-3.5 of the impugned order has given a clear finding that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. He, therefore, pleaded that there is no infirmity of the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The undisputed facts are that the equipments in question can be used for transmission of audio/video signals recorded by a field reporter to the studio through GSM/3G mobile network. In this regard, the findings of the Commissioner in para 3.5 of the impugned order are reproduced below:- 3.5 I also find that the impugned goods are specially for transmission purpose and not for one to one communication. The device is essentially a standalone piece which is between front end (camera etc.) and back end (studio). Essentially the equipment is meant for transmission of liv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
