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TMI Blog2015 (1) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... r the broadcast to the audience at large. In other words, the usage of the equipment is for transmitting the audio-video signals till the studio and not beyond that would necessarily suggest, the broadcasting from the studio to the public at large is done by a separate set of equipment available at the studio. The aspect of usage/function of the equipment, imported is a pure question of fact and no substantial question of law arises for the consideration of this Court in this appeal. Even on the aspect of perversity, we find the appellant has not placed along with the appeal, the copy of the literature relating to the equipment. We do not think, it is a fit case for this Court to interfere with the impugned order. - Decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive television broadcasting and not broadcasting equipment Sub-system as declared by the respondent. As per ITC (HS) classification of export and import items, the import of T.V. broadcast transmitter was/is restricted and not permitted to be imported, except against a licence to be issued by the WPC Wing of Ministry of Telecommunication and Information Technology. 3. It was the case of the respondent before the Commissioner that the equipment imported is meant for one to one communication between the field reporter and studio. The signal is captured by devices such as Cameras (not part of the equipment), relayed to the studio with this device with the help of GSM Cellular network. The studio processes the signals and broadcasts to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned goods carry the essential character of transmission and are classifiable specifically under CTH 8525 50 20 being complete equipment self-capable of transmitting the live video for the ultimate purpose of broadcasting. 4. In appeal, the case of the respondent was on similar lines as was before the Commissioner. It is also the case that every transmission is not video or T.V. broadcast. The respondent relied upon the McGraw Hill Encyclopaedia of Science and Technology to contend the word Broadcast means the transmission of the radio and television programmes that are intended for general public reception as distinguished from private signals that are directed to specific receivers and the equipment is incapable of transmitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the WPC Wing, Ministry of Telecommunication and Information Technology. 7. Having considered the submission made by Mr. Satish Kumar and on perusal of the conclusion arrived at by the Commissioner as well as by the Tribunal, it is apparent that the equipment is meant for one to one communication between the field and the studio with the help of GSM cellular network. It is at the studio that the signals are processed for the broadcast to the audience at large. In other words, the usage of the equipment is for transmitting the audio-video signals till the studio and not beyond that would necessarily suggest, the broadcasting from the studio to the public at large is done by a separate set of equipment available at the studio. The aspect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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