2005(09)LCX0269

In the Customs, Excise & Service Tax Appellate Tribunal Mumbai

Ms. Jyoti Balasundaram, Vice President and Dr. T.V. Sairam, Member (Technical)

Marc Marketing & Research Group Ltd.

Versus

Commissioner of Customs (ACC), Mumbai

Final Order No. A/428/WZB/2005-CI(CSTB) dt. 22.9.2005 certified on 14.11.2005 in Appeal No. C/832/99-Mum.

Advocated By -

None for Appellant
Shri Ajay Saxena, DR for Respondent

Per Jyoti Balasundaram :

The appellant herein imported Monitoring and display units, Remote Control handset, Video sampling unit, Capital Transmitter and Reference sampling units under 3 bills of entry and claimed classification therefor under Customs Tariff Heading 9030.09 as parts of Television metering equipment. The claims were rejected by the Assistant Commissioner of Customs, who held that the goods were classifiable under Customs Tariff Heading 8543.89 as an electrical machinery and apparatus having individual functions and not specifically included elsewhere. His order was upheld by the Commissioner (Appeals), hence this appeal.


2. None appears for the appellants in spite of notice and hence we heard Ld. DR and perused the records. The Assistant Commissioner has gone through the literature submitted by the Importers and has found that; (a) Monitor and Display unit is not automatic regulating or controlling instruments and apparatus and therefore cannot be classified under Heading 9030; (b) Remote Control Hand set is a remote control device and therefore not classifiable under Heading 9032 or 9030; (c) Video sampling unit has been found as having individual functions for accepting base-band video input from the TV and unit is usually positioned on the real casing of the TV pictures and not classifiable under Heading 9030; (d) Optical Transmitter convert the composite video wave form into the original video and it transmits the video signal via fibre optic cable to the VSU and therefore it has an individual function and not covered under Heading 9030 or 9032; (e) A Reference sampling Unit provides the inter-face between the tuner used to collect the broadcast signal and reference PC which provides the control function and connectivity to the central reference data collection site and has individual functions and therefore not classifiable under Heading 9030 or 9032. The Commissioner (Appeals) has succinctly analyzed various units imported and held that "imported components are for an integrated television audience measurement system. The system functions on the principle of picking up video signals in the radio frequencies in the television set and store them for analysis. The Heading 9030.89 claimed by the appellant covers parts and accessories of oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for measuring or detecting alpha, beta, gama, X-ray, cosmic or other ionizing radiation. In the instant case the goods are claimed to be parts of Television audience measurement system. The system is used to survey television viewing habits of people so as to find out popularity enjoyed by various television channels". He has clearly held that the function of the system is not to measure frequency of TV channels although it works on that principle. Since the function is not to measure frequency, the goods in question are not parts of instrument or apparatus for measuring or checking electrical quantities or of any other apparatus or instruments falling under Customs Tariff Heading 90.30. The appellants have not put forth any satisfactory grounds in the appeal before us as to why the goods will be covered under Heading 90.30 as claimed by them. The classification adopted by the Revenue authorities is correct and cannot be faulted.


3. Therefore, we uphold the impugned order and reject the appeal.

Equivalent 2006 (073) RLT 0632 (CESTAT-Mum.)

Equivalent 2006 (195) ELT 0080 (Tri. - Mumbai)