Page 186 - GSTL_14th May 2020_Vol 36_Part 2

288 GST LAW TIMES [ Vol. 36
(iv) The rules for the interpretation of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), including the Section and Chapter
Notes and the General Explanatory Notes of the First Schedule shall,
so far as may be, apply to the interpretation of this notification.
Accordingly we make a reference to the Section Notes and Chapter Notes of the
relevant Chapters of the Customs Tariff and also the corresponding Explanatory
Notes.
6.11 Chapter 85 is covered under Section XVI and Chapter 88 is cov-
ered under Section XVII of the Customs Tariff Act. We proceed to examine the
two competing entries sequentially.
6.12 The applicant has stated that the competing entry in the Tariff is
8525 60 92 - “Other Satellite Communication Equipment”. The Tariff Entry 8525
reads as under :

Tariff Description
Item
8525 Transmission apparatus for radio broadcasting or television,
whether or not incorporating reception apparatus or sound
recording or reproducing apparatus; television cameras, digi-
tal cameras and video camera recorders
8525 50 - Transmission apparatus :
8525 50 10 --- Radio broadcast transmitter
8525 50 20 --- TV broadcast transmitter
8525 50 30 --- Broadcast equipment sub-system
8525 50 40 --- Communication jamming equipment
8525 50 50 --- Wireless microphone
8525 50 90 --- Other
8525 60 - Transmission apparatus incorporating reception apparatus :
--- Two way radio communication equipment
8525 60 11 ---- Walkie talkie set
8525 60 12 ---- Marine radio communication equipment
8525 60 13 ---- Amateur radio equipment
8525 60 19 ---- Other
- Other :
8525 60 91 ---- VSAT Terminals
8525 60 92 ---- Other satellite communication equipment
8525 60 99 ---- Other
8525 80 - Television cameras, digital cameras and video camera recorders :
8525 80 10 --- Television cameras
8525 80 20 --- Digital Cameras
8525 80 30 --- Video Camera recorders
8525 80 90 --- Other

It could be seen from above that the Heading 8525 primarily deals with transmis-
sion apparatus for radio broadcasting or television, whether or not incorporating recep-
tion apparatus or sound recording or reproducing apparatus in addition to television
cameras, digital cameras and video camera recorders. The heading is divided into
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