https://www.taxtmi.com/caselaws?id=80977 A television receiver set with an inbuilt on-off programming timer was not a set combined with a clock for purposes of the amended excise notification. The electronic timer could display time only when energised and was used for programming, but it lacked the essential characteristics of a clock and did not function independently as one; no separate identifiable clock came into existence. The set therefore did not fall under the higher-rate entry for television receiver sets in combination with clocks and was assessable under the lower-rate entry. en-us Wed, 19 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80977 A television receiver set with an inbuilt on-off programming timer was not a set combined with a clock for purposes of the amended excise notification. The electronic timer could display time only when energised and was used for programming, but it lacked the essential characteristics of a clock and did not function independently as one; no separate identifiable clock came into existence. The set therefore did not fall under the higher-rate entry for television receiver sets in combination with clocks and was assessable under the lower-rate entry. Case-Laws Central Excise Wed, 19 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80977