Customs – Classification - 'business satellite receivers':
The Supreme Court just read the tariff entries and observed, "A reading of heading 85.28, under which the Revenue wants the product to be included, would show that it pertains to only those apparatus which have the function of receiving the signals only and that they are reception apparatus. The moment particular apparatus has transmission function as well that would be excluded from Chapter Heading 85.28. On the other hand Chapter Heading 85.25 deals with transmission apparatus. Here under entry 8525.20 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. Tribunal has rightly classified the goods of the respondent under 8525.20."
But Revenue had to take this case all the way to the Supreme Court to just read and understand two plain entries in the tariff.
Revenue appeal was dismissed