Excise classification of projection television equipment turned on whether it was a video projector or a receiver set.

Magnavision projection equipment was held not to fall under Item 33A of the old Central Excise Tariff because it was not a wireless receiver set or a specified combination of the components covered by that entry. The apparatus consisted essentially of a projection box, trolley, screen, and separately procured television receiver and video cassette recorder assembled into a complete projection system. On that basis, and in line with later Supreme Court reasoning on projection television sets, the equipment was treated as a video projector rather than a broadcast television receiver. It was therefore correctly classified under Item 68.

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Issues: Whether the magnavision projection system was classifiable under Item No. 33A of the old Central Excise Tariff or under Item No. 68.

Analysis: The equipment was found to consist essentially of a projection box, a trolley holding the television and video cassette recorder, and a screen. The television receiver and video cassette recorder were procured separately and assembled into a complete projection apparatus. Item No. 33A covered wireless receiver sets and specified combinations of certain enumerated items, whereas the goods in question did not contain the other components contemplated by that entry. The reasoning adopted in the later Supreme Court ruling on projection television sets supported the view that such equipment answers the description of a video projector rather than a broadcast television receiver.

Conclusion: The goods were not classifiable under Item No. 33A and were correctly classified under Item No. 68.

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