Commissioner of Customs, New Delhi Vs. C-Net Communication (I) Pvt. Ltd
Coram: ASHOK BHAN, V.S. SIRPURKAR
2007(10 )SCR330 2007(11 )SCALE492 2007(11 )JT329
Customs Tariff Act, 1975: Entry 8528, 8529 and 8543-Decoder used by cable operator for distributing satellite signals collected by Dish Antenna-Classification of-Held: Decoder is essential for viewing programmes wired by cable TV or pay channels-Without decoder, Television works-It is only required to enjoy Television in more meaningful manner-Hence, classifiable under Entry 8528 as reception apparatus for television and not under Entry 8529 as part of Television nor under residuary Entry 8543. Words and Phrases: `apparatus'-Meaning of-Discussed. The question which arose for consideration in the present appeal is regarding the classification of "Signal Decoder" which is used by a Cable Operator for distributing Satellite signals collected by Dish Antenna. The assessee claimed that Decoder will be covered under Entry 8543 of Customs Tariff Act, 1975. The claim of the Assessee was negatived by the Assessing Officer as also by the Commissioner (Appeals) who held that the proper Entry would be 8528. The Tribunal, however, held the relevant applicable Entry to be 8529.
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