1996 (12) TMI 167 - AT - Central Excise

Classification of 'Magnavision Projection System' under Central Excise Tariff upheld under Item No. 68

The Tribunal upheld the classification of the 'Magnavision Projection System' under Item No. 68 of the old Central Excise Tariff, as it did not contain ... Classification Issues: Classification of 'Magnavision Projection System' under old Central Excise Tariff.The judgment involves the classification of the product 'Magnavision Projection System' under the old Central Excise Tariff. The respondents classified the product under Item No. 68 of the CET, while the Revenue sought to classify it under Item No. 33A of the Tariff. The equipment consisted of a projection box, a trolley, and a screen for projecting TV or video cassette images. The Addl. Collector had classified the goods under Item No. 68, as the equipment did not contain items specified under Item No. 33A.The old CET's Item No. 33A covered wireless receiver sets, including broadcast television receiving sets, radios, and gramophones. The Tribunal noted that the equipment in question did not contain the specific items listed under Item No. 33A, leading to the conclusion that the goods were rightly classified under Item No. 68 by the adjudicating authority. The judgment referenced a Supreme Court case where it was held that projection television sets were not broadcast television receivers but were video projectors, supporting the classification of the 'Magnavision Projection System' under Item No. 68.Considering all relevant factors, the Tribunal found no fault in the adjudicating authority's classification of the product under Item No. 68. Consequently, the appeal filed by the Revenue was deemed to have no merit and was rejected.