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TMI Blog2024 (1) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... n under CTH 85 17 6290. Following the above decision in the present appeal also appellant s goods are correctly classifiable under CTH 85 17 6290. Moreover, in the revenue s appeal, the revenue has proposed to classify the goods under CTH 85 28 7100. However, in the show cause notice, it was proposed to classify under CTH 85 28 7390. Therefore, the new grounds in the appeal cannot be made which is beyond the scope of show cause notice. The impugned order is set aside - Assessee s appeal is allowed and revenue s appeal is dismissed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri H D Dave Advocate for the Appellant- Assessee Shri Rajesh R Kurup, Superintendent (AR) for the Respondent- Revenue ORDER The issue involved in the present case is that whether the imported goods namely Encoder/Multiplexer under different Model is classifiable under Tariff Heading No. 85 17 6290 as declared by appellant or under 85 28 of Customs Tariff Act, 1975, as claimed by the revenue and whether the appellant are entitled for the consequential exemption Notification No. 24/2005-CUS (Sr.No.13) dated 01.03.2005. Against the common impugned order, the assesse as well as revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporating radio-broadcast receivers or sound or video recording or reproducing apparatus. - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. 8528.71 - Not designed to incorporate a video display or screen 8528.72- Other, colour 8528.73 - Other, monochrome The Revenue has sought to classify the impugned products under 85.28 mainly on the ground that these are parts and apparatus for transmission of signals for television transmission. We find that the CTH 85.17 covers other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in wired or wireless network (such as local or wide network) other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 . In 85.17 6270, the items multiplex, statistical multiplex and under sub-heading 8517 6290, other items are covered. The heading 8528 7390, i.e. other is covered by 8528, which covers reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or re-producing apparatus. In the instant case, it is an und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The device is essentially a standalone piece which is between frontend (camera, etc.,) and back end (studio). Essentially the equipment is meant for transmission of live video between the field reporter and studio. The signal is captured by devices such as cameras (not part of this equipment), which get relayed to the studio with this device with the help of GSM Cellular network. At the other end, the studio (not part of this equipment) processes the signals and broadcasts to the audience. Para 6.1 From the above findings of the Commissioner in the impugned order, it is clear 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. This fact is clear from the technical literature also, according to which this equipment gives a person the flexibility to either broadcast Live programme to the studio, or to Live + broadcast server or Live + Streaming server. Para 7. The goods covered under 8525 50 10 and 8525 50 20 are Radio broadcast treatment and TV broadcast transmitter respectively. Every tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading 85.25 deals with transmission apparatus. Here under entry 8525.20 what is clarified that even if the apparatus which are transmitting signals have the additional functions of reception of signals as well, such goods will still be classified 8525.20. We are therefore of the opinion that the Tribunal has rightly classified the goods of the respondent under 8525.20. Para 4. The Commissioner, who had taken the contrary view, went by Rule 2(b), that is the classification of combination substance, and on that basis he held that since the goods were classifiable under two or more headings, classification shall be effected as per the said Rule. This itself is incorrect having regard to the fact that entry 85.28 deals only with reception apparatus with no function as transmission apparatus. Para 5. This appeal is accordingly dismissed. Para 6. The excess duty paid by the respondent, if any, shall be refunded in accordance with law. Similarly, in case of CC (Import), Air Cargo Complex, Mumbai Vs. Indelox Services Pvt. Ltd - 2017 (357) ELT 946 (Tri, Mum), the Tribunal has held that if the device is having function of transmitting data through network from one server to other and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmunication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof. They may be con figured, for example, as public switched telephone networks, Local Area Networks (LAN); Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. This group includes: (1) Network interface cards (e.g., Ethernet interface cards). (2) Modems (combined modulators-demodulators). (3) Routers, bridges, hubs, repeaters and channel to channel adaptors, (4) Multiplexers and related line equipment (e.g., transmitters, receivers or electro-optical converters). (5) Codecs (data compressors/decompressors) which have the capability of transmission and reception of digital information. (6) Pulse to tone converters which convert pulse dialed signals to tone signals. Therefore when network interface is covered under the CTH 8517, the machine comprising of similar cards is also covered under CTH 8517. The impugned goods being an interface between the web and network is rightly classifiable under 8517. Also in the matter of Commissioner of Customs, Bangalore v. Cisco Systems (India) Pvt. Ltd. - 2007 (210) E.L.T. 674 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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