Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2007 (8) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rinciple of encryption & decryption - C/322-324/2005 - 952-954/2007 - Dated:- 21-8-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against a common Order-in-Appeal No. 56/2005/Cus(B) dated 13-5-2005 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Shri K. Parameswaran, the le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtment. 4. We heard both the parties. 5. The issue is quite simple. The items imported are Fax Secrecy Model and Link, Secrecy Device Model. These items have been imported by the Home Ministry. In important communication relating to Government and other Agencies, it is desired that the communication is kept secret so that none can intercept the communication and break the secrecy. This is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of Voice Secrecy Secure telephone (Model 212) cleared along with the two items in question here, it itself is a telephone instrument which replaces a normal telephone. This would mean that the communication will not be through without this telephone even though it also does the function of securing the conversation. In other words, it has got both the functions of Communication and Securing the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mission. No doubt, the data passes through this device but it does not send it to the other station. The efficiency of the device would be rated on the basis of how correctly it could encrypt and how correctly it could decode the data. This function has got nothing to do with the transmission of the data. Therefore, it is clear from the above that the item in question cannot be termed as an appara .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ived at the other end of the receiver and before the receiver actually gets the message, these messages are decrypted or decoded. Therefore, these equipments definitely form part of the communication set up and they would definitely be classifiable as part of the line telephony apparatus. Therefore, the classification claimed by the appellant is correct and the Commissioner (Appeals)'s decision th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates