Inbuilt TV timer was not a clock, so the television set did not attract the higher excise duty entry.

A television receiver set with an inbuilt on-off programming timer was not a set combined with a clock for purposes of the amended excise notification. The electronic timer could display time only when energised and was used for programming, but it lacked the essential characteristics of a clock and did not function independently as one; no separate identifiable clock came into existence. The set therefore did not fall under the higher-rate entry for television receiver sets in combination with clocks and was assessable under the lower-rate entry.

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Issues: Whether a television receiver set with an inbuilt on-off programming timer system was classifiable as a set having a clock for the purpose of attracting the higher rate of central excise duty under the amended notification.

Analysis: The relevant entry in the exemption notification covered broadcast television receiver sets in combination with clocks. The TV set in question contained an electronic timer that could display time only when the set was energised and was used for on-off programming. The expert opinion described the functioning of the device, but did not establish that it was a clock as such. The device was not shown to have the essential characteristics of a clock or to function independently as one, and no identifiable clock came into existence apart from the television set.

Conclusion: The inbuilt timer system was not a clock and the television set did not attract the higher rate under the entry for TV sets in combination with clocks. The assessee was entitled to assessment under the lower-rate entry.

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