https://www.taxtmi.com/caselaws?id=86901 Colour video monitors were treated as standalone display units and not as television image or sound recorders or reproducers under Item No. 37BB of the erstwhile Central Excise Tariff. The classification turned on the functional distinction that a reproducer must record or reproduce image or sound, whereas the monitor only displayed signals and did not itself perform recording or reproduction. Tariff Advice No. 37/84, which addressed closed circuit television sets as a composite system, was held inapplicable to an individual video monitor. The monitors were therefore correctly classifiable under Item No. 68, and the departmental reliance on the tariff advice was rejected. en-us Fri, 11 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86901 Colour video monitors were treated as standalone display units and not as television image or sound recorders or reproducers under Item No. 37BB of the erstwhile Central Excise Tariff. The classification turned on the functional distinction that a reproducer must record or reproduce image or sound, whereas the monitor only displayed signals and did not itself perform recording or reproduction. Tariff Advice No. 37/84, which addressed closed circuit television sets as a composite system, was held inapplicable to an individual video monitor. The monitors were therefore correctly classifiable under Item No. 68, and the departmental reliance on the tariff advice was rejected. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86901