Exemption for radio sets connected with sound equipment applied, as the Tribunal followed earlier precedent and accepted the assessee's claim.

Exemption under Notification No. 57/73 for radio sets, including transistor sets, was held to extend to radio sets connected with sound reproducing and recording equipment. The Tribunal treated the issue as fully covered by an earlier decision and applied that ratio without accepting any distinguishing feature against the assessee. The exemption benefit was therefore held available to the disputed radio sets, and the claim succeeded.

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Issues: Whether the benefit available to radio sets, including transistor sets, under Notification No. 57/73 of the Central Excise Tariff extended to radio sets connected with sound reproducing and recording equipment.

Analysis: The issue was treated as fully covered by an earlier Tribunal decision. Following that ratio, the exemption benefit was held applicable to the disputed radio sets. No independent distinction was accepted against the appellant's claim.

Conclusion: The issue was decided in favour of the assessee and the exemption benefit was held available.

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