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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Sub-assemblies in TV manufacturing are excisable like complete TVs unless used internally in integrated factories.</h1> The circular addresses the excisability and classification of sub-assemblies in the manufacture of black and white television sets. It clarifies that sub-assemblies, such as cabinets with chassis and speakers but without picture tubes, are considered as having the essential characteristics of a television. Therefore, these sub-assemblies are subject to duty at the same rate as complete televisions. However, if these sub-assemblies are produced and used within an integrated factory for making the final product, duty is not levied on the sub-assemblies but is charged when the complete television is removed from the factory.
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