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Case Law Details

Case Name : Asianet Satellite Communication Ltd Vs Commissioner of Customs (CESTAT Bangalore)
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Asianet Satellite Communication Ltd Vs Commissioner of Customs (CESTAT Bangalore)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore, overturned the original classification of ‘Line Extender’ as a Broadcast Signal Amplifier under the Customs Tariff Act. Asianet Satellite Communication Ltd. had disputed the classification by the Commissioner of Customs, arguing that the ‘Line Extender’ is not an amplifier but a repeater that extends the reach of a Digit

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