https://www.taxtmi.com/caselaws?id=82968 The Tribunal upheld the decision in the case, affirming that the 'Additional Collector' could exercise the power of 'Collector' under Section 11-A. Additionally, it was determined that the Madhur T.V. did not qualify for the concessional rate under the specific notification as the T.V. and cassette player were designed to be combined, with evidence indicating their integration. The Tribunal found the Orders-in-Original legally sound and factually accurate, leading to the rejection of the appeals based on the established facts and legal interpretations presented during the proceedings. en-us Fri, 31 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 15:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82968 The Tribunal upheld the decision in the case, affirming that the 'Additional Collector' could exercise the power of 'Collector' under Section 11-A. Additionally, it was determined that the Madhur T.V. did not qualify for the concessional rate under the specific notification as the T.V. and cassette player were designed to be combined, with evidence indicating their integration. The Tribunal found the Orders-in-Original legally sound and factually accurate, leading to the rejection of the appeals based on the established facts and legal interpretations presented during the proceedings. Case-Laws Central Excise Fri, 31 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82968