Per Gowri Shankar : The question for consideration in this appeal is the classification of the goods that the appellant imported. These goods, described as satellite receivers, were classified by the appellant on import in Heading 8525.20 of the Customs tariff and the benefit of exemption contained in Notification 49/2000, subject to fulfilment of specified export obligation, was also claimed and granted. Subsequently, the licence under the Export Promotion Capital Goods Scheme, which was issued to the appellant, was cancelled by the Director General of Foreign Trade and it therefore was required to pay duty on these goods which had been forgone on their importation. The Custom House therefore issued notice in respect of seven bills of entry under which the goods have been imported, based on the rate of duty applicable to goods of Heading 85.28. In reply to this, the appellant contended that the goods ought rightly be classifiable in Heading 8525.20. The Deputy Commissioner, whose order has been confirmed on appeal by the Commissioner (Appeals) did not accept this contention, classified the goods in Heading 85.28. Hence this appeal.

2. Heading 85.25 and its sub-headings read as