Exemption for television receivers with computer facility upheld where notification did not expressly exclude that added function.

Television receivers having a computer facility were treated as classifiable under Heading 8528.00 and remained television receivers for exemption purposes. Because Serial No. 18 of Notification No. 87/89 listed certain added features, but did not expressly exclude sets with a computer function, the omission was treated as a drafting error rather than a basis to deny relief. The exemption entry was therefore applied to the goods, and denial of exemption solely because of the computer facility was unsustainable in favour of the assessee.

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Issues: Whether television receivers having computer facility, though classified under Heading 8528.00, were entitled to exemption under Serial No. 18 of Notification No. 87/89.

Analysis: The goods were accepted as television receivers falling under Heading 8528.00. The notification contained separate entries for television receivers with specified added features such as clock, radio, sound recording or reproducing apparatus, and video recording apparatus, but it did not contain any separate exclusion or distinct entry for television receivers with computer facility. Since the goods remained television receivers and Serial No. 18 did not exclude sets with unspecified attachments, the omission was treated as a drafting mistake. In that situation, the existing exemption entry was held applicable and the benefit could not be denied merely because the sets had an additional computer function.

Conclusion: The television receivers with computer facility were covered by Serial No. 18 of Notification No. 87/89 and the denial of exemption was unsustainable, in favour of the assessee.

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