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        Central Excise

        1997 (10) TMI 252 - AT - Central Excise

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        TV booster classification turns on independent function: not a television part, but an electrical machine with its own use. A TV booster was held not to be a part of a television receiver under Heading 8529.00 because a television set is complete without it, trade practice did ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              TV booster classification turns on independent function: not a television part, but an electrical machine with its own use.

                              A TV booster was held not to be a part of a television receiver under Heading 8529.00 because a television set is complete without it, trade practice did not treat boosters as television parts, and the device had its own circuit to receive and amplify signals before feeding them into the set. The booster performed an independent function and was therefore, at most, an accessory rather than a part of the television. It was classified under Heading 85.43 as an electrical machine having an individual function, and the appeal failed.




                              Issues: Whether a TV booster is classifiable as a part of television receivers under Heading 8529.00 or as an electrical machine having an individual function under Heading 85.43.

                              Analysis: Heading 8529.00 covers parts suitable for use solely or principally with television apparatus. The decisive question was whether the booster was shown to be a part of the television set itself. The record showed that a television set is complete without a booster, that trade practice did not treat boosters as part of televisions, and that the appellant did not establish that TV sets are incomplete unless fitted with boosters. The booster had its own electronic circuit to receive and amplify the signal before feeding it into the television, showing a function independent of the television set. On those facts, the booster was at best an accessory and not a part of the television.

                              Conclusion: The booster is not classifiable under Heading 8529.00 as a part of a television receiver and is classifiable under Heading 85.43; the appeal fails.

                              Ratio Decidendi: A self-contained device used with a television does not become a part of the television merely because it assists reception; if it performs an independent function and the television remains complete without it, the device is not classifiable as a part of the television.


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