Television receivers with ancillary computer-like features fell within the notification entry, supporting waiver of pre-deposit and stay.

Reading the tariff entry with Notification No. 87/89-C.E., television receivers with additional computer-like features were treated as covered by the relevant serial entry. The extra features were regarded as ancillary and not sufficient to change the basic character of the goods as television receivers. The notification was construed as including various television receiver combinations, and the Revenue's narrower reading was rejected with support from earlier Tribunal reasoning. On that basis, the applicants established a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted.

---

---

Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery, and whether television receivers with additional computer-like features were covered by Serial No. 18 of Notification No. 87/89-C.E. dated 1-3-1989.

Analysis: The tariff entry and the notification were read together, and the notification was found to contain multiple entries dealing with television receivers, including colour television sets, monochrome receivers, and combinations with radio or tape recorders. On that reading, the contested goods were held to fall under the relevant entry. The additional features described by the Revenue were treated as ancillary and not sufficient to alter the basic character of the goods as television receivers. The wording of the notification was also found not to distinguish the goods from the tariff entry in the manner suggested by the Revenue, and support was drawn from an earlier Tribunal view extending similar benefit in comparable circumstances.

Conclusion: The applicants established a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted in favour of the assessee.

---