JUDGMENT

V.S. SIRPURKAR, J.

1.Revenue has filed this appeal under Section 130 E(B) of the Customs Act, 1962 challenging the decision of the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"). By the impugned judgment the Tribunal allowed the appeal filed by the assessee M/s.C-Net Communication (I) Pvt. Ltd., challenging the orders passed by the Assessing Authority and the Confirming Order passed by the Commissioner of Appeals. The question which has fallen for consideration is "whether goods, namely, Signal Decoder which is normally used by a Cable Operator for distributing Satellite signals collected by Dish Antenna is covered under Entry 8528 or 8529".

2.Such collected signals, if weak, are strengthened by the Decoder and are fed further to the customers' television. Normally, the signals so collected by the feed-horn are weak and, therefore, a device called Low Noise Block down Converter is used for the amplification of those signals. The Decoder also converts the signals received from the Satellite by way of Dish Antenna into useable signals. In short, the signals are modulated into proper frequency and with the help of channel combiners, distribution amplifiers, channel converters and top off boxes, the signals are distributed to the subscribers for viewing the programmes. This apparatus is useful in case of some of the broadcasters transmitting the Pay Channels and for that purpose the Cable Operator connects the Decoder after the Satellite Receiver and the Decoders perform the de-coding function only after the reception of signals by Satellite Receiver and then feeds into the frequency level which the Decoder can withstand. The Revenue insists that these Decoders are covered by Entry 8528 which reads as under:"8528. Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducting apparatus; video monitors and video projectors"

3.It was, however, the claim of the Assessee that Decoder will be covered under Entry 8543 which is as under:"

8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter;- Particle accelerators."

4.The claim by the Assessee was negatived by the Assessing Officer as also by the Commissioner (Appeals) who held that the proper Entry would be 8528 which we have indicated above. The Tribunal, however, came to a different conclusion which can be said to be an alternative contention and held the relevant applicable Entry to be 8529. The said Entry 8529 is:"8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528."The further Entry is 8529.10 which is:"8529.10 Aerials and aerial reflectors of all kinds; parts suitable for use therewith:- Dish Antenna.8529.90 Other."The Tribunal has held that the Decoder is more or the less a part suitable for specific purpose with the apparatus of 8528, i.e. the Reception apparatus for television.

5.The only question, therefore, is as to whether the proper Entry would be Entry 8528 or Entry 8529 as held by the Tribunal.

6.Before we proceed to consider the question in detail, we must note that the Entry 8528 to begin with was as under:"8528 Television receivers (including video projectors), whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus."This was amended with effect from 1.1.1996 and now the Entry has become as under:"8528. Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducting apparatus; video monitors and video projectors.8512 Colour8528.13Black & White or other monochrome 40%- Video monitors.8528.21- Colour8528.22Black and White or other monochrome 40%8528.30Video Projectors 40%8528.12.91- Satellite Receivers."The major difference brought out by the amendment was, whereas previously 8528 was restricted