Supreme Court · 2007 INSC 977 · Decided 26 September 2007
Commissioner of Customs, New Delhi v. C-Net Communication (L) PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 977 · [2007] 10 S.C.R. 330
- Case number
- CIVIL APPEAL No. 6102/2001
- Decided
- 26 September 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act,.1975: '"( I c 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 D classifiable under Entry 85 28 as reception apparatus for television and not under Entry 8529 as part of Television nor under residuary Entry 8543. j.. Words and Phrases: 'apparatus '-Meaning of-Discussed. E The question which arose for consideration in the present appeal is regarding the
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