Television set classification turns on goods being fully assembled and functional at clearance, not later finishing or testing.

Goods assembled in the assessee's factory and cleared after compatibility and performance testing were treated as complete television sets, not mere parts, for Central Excise Tariff classification. The factual finding that the assembled goods were capable of performing the function of a television set was not successfully challenged, and that conclusion controlled the classification. The later receipt of the goods in another factory for limited finishing or testing did not change their character at the time of clearance. The goods were therefore correctly classified as complete television sets.

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Issues: Whether the goods cleared by the assessee were parts of television sets or complete television sets for classification under the Central Excise Tariff.

Analysis: The assessee admitted that all the parts were assembled in its factory to check compatibility and performance and were thereafter disassembled and cleared. The finding recorded in appeal was that the assembled goods were capable of performing the function of a television set, and the assessee did not successfully challenge that factual conclusion. The subsequent receipt of the goods in another factory for limited finishing or testing did not alter the character of the goods as complete television sets at the stage of clearance.

Conclusion: The goods were rightly classified as complete television sets and not merely parts of television sets.

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