Page 181 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : NEW SPACE INDIA LTD. 283
equipments which are in the Uplink Station and Downlink Station on earth
which are not part of Space Segment. Some of such equipment are as follows :
(a) Amplifiers are used to regenerate and amplify signals.
(b) Antennas (receiving antennas or transmitting antennas) are Struc-
tures used to radiate electromagnetic waves.
(c) Modulators : Digital data is sent to the modulator which takes the
data and converts it into a modulated signal in the Intermediate
Frequency Range.
(d) Block up converters (BUC) are used to convert a band or a block of
frequencies from lower to higher frequencies.
(e) Low-noise block converters (LNB) are down-converters that are
used to receive (downlink) satellite signals.
(f) Equalizers are communications equipment used to alter or adjust
the frequency response of a device.
(g) Considering the above, the Applicant submits that it is clear that
Transponders cannot be categorized in the Tariff heading Other
Satellite Communication Equipment covered under 8525 60 92 of
the Customs Tariff Act.
The Applicant further places on the following judgments wherein a discussion
on HSN Code 8525 60 92 and various equipments covered in the context of ex-
emptions under notifications are dealt with. These decisions are referred only
with the intent to show that the entry “Other Satellite Equipment” refers to the
equipment which are in either Uplink Station or Downlink Station (together can
be categorized as On Ground) and not in Space Segment. Further, Satellite
Communication Equipment as such are categorized as HSN 8525 60 92 - Other
Satellite Communication Equipment.
(a) U & I System Design Ltd. v. Commissioner of Customs (Appeals), Banga-
lore - 2007 (218) E.L.T. 603 (Tri. - Bang).
(b) Modern Communication & Broadcasting Systems P. Ltd. v. Chief Com-
missioner, Kandla - 2009 (245) E.L.T. 199 (Tri. - Ahmd).
(c) Raj Television Network v. Commissioner of Customs, Chennai - 2007
(215) E.L.T. 71 (Tri. - Chennai).
The Applicant further places reliance on the Notification No. 153/93-
Cus., dated 13-8-1993 which was issued in the context of exemption to telematic
infrastructural equipment. The annexure in the notification covers the following
Satellite Communication Equipment -
II. Satellite Communication Equipment (Ground Segment)
(1) High Power Amplifier
(2) Solid State Power Amplifier
(3) Low Noise Amplifier
(4) Ground Communication Equipment
(5) Up/Down Converter
(6) Modulator/Demodulator
(7) Antenna System
(8) TDMA/TSI

GST LAW TIMES  14th May 2020  181