Classification of 'Low Noise Block' (LNB) down converter - Board Clarifies
DOUBTS have been raised regarding classification of Low Noise Block (LNB) down converter, which is designed to be mounted on aerial (dish) of a system for receiving satellite broadcasts (Satellite Television Reception System). The low-noise-block (LNB) down converter amplifies the weak signals and converts the frequencies from very high levels (2.5 to 12.45 GHz) to levels within the VHF and UHF range (less than 2 GHz). The competing Customs tariff headings are 8525 (as transmission apparatus), 8529 (as part to be used with dish antenna, and 8543 (as electrical machines and apparatus having individual functions, not specified or included elsewhere in chapter 85).
CBEC clarifies that separately presented LNB down converter (LNB) would be appropriately classifiable in heading 85.43, more specifically in subheading 8543.70, tariff item 854370 99. Board wants pending classifications to be finalised accordingly.
CBEC Circular No.13 / 2013 - Customs, Dated: April 05, 2013