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TMI Blog2018 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ned product can be used for mobile radio, VHF TV channels, Radio Service, FM Radio, in the aeronautical field, amateur Radio, Radio Navigation as well as UHF TV channels. The Hybrid Amplifier basically boosts the signal, be it for the purpose of transmission of Cable TV or for several other purposes as set out by us earlier. This being the position, we agree with the finding of the MSTT that the impugned product viz. Hybrid Amplifier has got a totally different function and it has no function akin to an antenna - This Hybrid Amplifier cannot be classified under Schedule Entry CII-124 as it is neither a TV set, TV Camera, TV Receiver, TV Monitor, antennas and components, parts and accessories of any of them. Merely because the impugned product can also be used for the purpose of boosting Cable TV signals would not alone justify its classification under Schedule Entry C-II-124. The Hybrid Amplifier sold by the Assessee would fall within the Schedule Entry C-II-126 - Decided in favor of assessee. - SALES TAX REFERENCE NO.29 OF 2009 IN REFERENCE APPLICATION NO.107 OF 2002 - - - Dated:- 14-9-2018 - S.C. DHARMADHIKARI AND B.P. COLABAWALLA JJ. Mr. V.A. Sonpal, Special Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he losses in the dBm V value of the signals, taking place over the length of cable. The Line Extender is used for VHF, UHF and skip band and Hyper band sections of the frequency spectrum. The function of the Line Extender is not only to increase the dB value of the signals, but also to compensate the drop of higher frequency signals. The circuitry works on 24 VDC. The impugned article amplifies a broad spectrum of frequency in the VHF/UHF bands and it is claimed that it can be used for any application where amplification of these frequencies are desired. TV frequency falls within the broad spectrum and therefore it is used by the Cable TV industry. The user is the broadcaster who broadcasts these signals via network of Cables from central room to the subscriber. As regards construction, it is stated that the instrument consists of resistor, diodes capacitors, semi/conductor devices, ICs, inductors, connectors, transformers, components fuse and fuse-holders etc. PCB is populated with components and semi conductor devices etc. All the components are soldered Assembled PCB is mounted on the aluminium chassis and covers. The instrument does not conform to any standard specification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7th October, 2005 and the MSTT referred the question of law reproduced above to this Court for its opinion and decision under section 61 of the BST Act. This is how the matter has come up before us. 8. In this factual backdrop, Mr Sonpal, learned Special Counsel appearing on behalf of the Revenue, submitted that Schedule Entry No.C-II-124 specifically deals with TV Sets, TV Cameras, TV Receivers, Antennas, components, parts and accessories of any of them. In contrast, he submitted that Schedule Entry No.C-II-126 was a residual entry and/or a general entry dealing with electronic systems, appliances other than those covered elsewhere and components, parts and accessories of any of them. It was the submission of Mr Sonpal that if electronic items would fall in any other Entry, the same would be outside the purview of Schedule Entry No.C-II-126. He submitted that the impugned product clearly fell within Schedule Entry No.C-II-124 which covered TV Sets, Antennas etc. According to Mr Sonpal, TV Sets are operated as a wireless apparatus to receive sound and images by radio waves. For this purpose, the antenna was an integral part through which TV waves were received. He stated before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nics Corporation of India to Government Recognized and/or aided secondary schools, Junior training colleges, and colleges of Education in the State, with effect from 1st October 1995. 13. In contrast, Schedule Entry C-II-126 reads thus :- Entry Description of the goods Rate Rate Period 126 Electronic systems, instruments (apparatus) and other than those covered elsewhere and components, parts and accessories of any of them. 13 % 13 % 1-10-1995 to date. (1) Rate reduced to 4 % on sale or purchase of Electronic system, instrument and appliances, refer entry A-33(1)(a) of Noti. U/s 41 w.e.f. 1-10-1996 to 30-4-98. Now this Notification has been deleted w.e.f. 1-5-98. (2) Rate reduced to 2 % on sale or purchase of Fax Machine, Calculator, Modem and Electronic copier machines, refer entry A-33(I)(d) of Noti. U/s 41 w.e.f. 1-10-1996 to 30-4-98. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the aeronautical field, navigation etc. to name a few. The expert further opined the difference between the properties of an Antenna and that of the impugned product viz. Hybrid Amplifiers. According to the experts' opinion, the Antenna was a mechanical structure, constructed from metal sections and/or a wire mesh. In contrast, the amplifier was an electronic assembly assembled using electronic components such as integrated circuits. Secondly, an Antenna was fabricated at a mechanical workshop whereas the Amplifier was assembled in a unit only capable of specialized electronic assembly. Thirdly, the Antenna was a passive device i.e. it did not require any power supply for its operation whereas the Amplifier was an active device requiring a power source. Fourthly, the Antenna did not process or alter the electronic properties of the signals received by it whereas the Amplifier processed the input signal and in fact boosted it before feeding to its output. Lastly, the Antenna was an essential component for receiving wireless transmission which were then fed into a TV set whereas the Amplifier was not an essential part of a TV reception system. Over and above all this materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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