THE PRODUCT IS A SATELLITE KIT WITH RECEIVER. FOR THE RECEPTION OF FREE-TO-AIR DVB-S SATELLITE CHANNELS. PUT UP FOR RETAIL SALE, THE KIT COMPRISES A SATELLITE RECEIVER (SET TOP BOX) WITH REMOTE CONTROL, A SATELLITE DISH, SATELLITE FINDER, COMPASS, CABLES AND CONNECTORS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR 3 (B) HAS BEEN USED AS THE SATELLITE RECEIVER IS CONSIDERED TO GIVE THE PRODUCT ITS ESSENTIAL CHARACTER. GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8528 FOR MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852871 FOR RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS: NOT DESIGNED TO INCORPORATE A VIDEO DISPLAY OR SCREEN CN CODE 85287119 VIDEO TUNERS: OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (3) AND (D) (1) TO HEADING 85.28 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO COMMODITY CODES 85287111 TO 85287119 - VIDEO TUNERS COURT JUDGEMENT C-288/09 AND C-289/09