KERALA STATE ELECTRONICS DEVT. Vs. CC

JUDGEMENT

(1.) Both these appeals arise from OIA No. 53/2002 -Cus dated 20th March 2002 by which the Commissioner (Appeals), after due consideration of the matter, has decided the classification of the item 'Satellite Receiver' and held the same to be classifiable under Chapter heading 8528.12 of the Tariff and has rejected the prayer of the appellants for classification of the item under 8525.20 of the Tariff. The learned Counsel submits that the issue is no longer res integra and the Tribunal. After detailed consideration, in the case of Set India Pvt. Ltd. v. CC, Cochin , has held the item to be classifiable under Chapter Heading 85.25 of the Customs Tariff and has set aside the classification adopted by Revenue as 85.28 and he prays for allowing the appeal in terms of the judgment filed by him.

(2.) The learned SDR submitted that the judgment rendered by the Tribunal in the case of Set India Pvt. Ltd. has not been accepted by the Revenue and, therefore, reiterates the departmental contention.

(3.) We have carefully considered the submissions made by both the sides and have perused the judgment rendered by the Tribunal in the case of Set India Pvt Ltd. We find from the judgments that the item in question Satellite Receiver' has been held to be classifiable under Chapter heading 85.25 of the Customs Tariff and has set aside classification adopted by Revenue under Chapter Heading 85.25 of the Customs Tariff. The findings recorded in para 8 to 11 are re -produced herein below: 8. These goods therefore should equally be described as transmission incorporating reception apparatus. It is significant to consider similar goods in Heading 85.25 which includes transmission apparatus for radio -telephony, radio -telegraphy. Heading 85.25 also includes transmission apparatus for radio -telephony, radio -telegraphy and radio -broadcasting. The explanatory notes to the heading include any transmission apparatus for radio -telephony or radio -telegraphy, such goods as portable radio -telephones, usually battery operated, of the walkie -talkie as well as transmitters/receivers of telemetric signals and separately presented cordless handsets for line telephone sets, Each of these three items transmit as well as receive wireless signals. Applying the arguments of the departmental representative, these goods must rightly be classified in Heading 85.27 which covers only reception apparatus for radio -telephony, radio -telegraphy or radio -broadcasting. It would be reasonable to say that an apparatus which is capable of receiving and transmitting such signals could equally have been included in a heading either for the reception or for transmission and the fact that such apparatus have been specified in apparatus for transmission, and not apparatus for reception, is hence not of significance. 9. The explanatory notes included in Heading 85.25 television transmitters for industrial use explaining that with these apparatus, the transmission is often by line. They include in Heading 85.28 television receivers for industrial use explaining also with the apparatus, the transmission is often by line. It is not possible to conclude from this as the departmental representative wants us to do. That where transmission is by line, the goods should be classified in Heading 85.28. The real answer is transmission referred to in the Heading 85.25 refers to the transmission made by the transmitter for industrial use and the transmission by line referred to in the reception apparatus of Heading 85.28 refers to the transmission that is received by such apparatus by line. Obviously, if the transmission apparatus transmits the signal by line, the corresponding reception apparatus will necessarily receive the signal that is transmitted, only by line, we are unable to see the relevance of this point to the classification of the goods under consideration. 10. We are therefore of the view that the goods are correctly classified in Heading 85.25. 11. Appeal allowed. Impugned order set aside. Consequential relief.