https://www.taxtmi.com/caselaws?id=92256 Reading the tariff entry with Notification No. 87/89-C.E., television receivers with additional computer-like features were treated as covered by the relevant serial entry. The extra features were regarded as ancillary and not sufficient to change the basic character of the goods as television receivers. The notification was construed as including various television receiver combinations, and the Revenue's narrower reading was rejected with support from earlier Tribunal reasoning. On that basis, the applicants established a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted. en-us Wed, 22 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92256 Reading the tariff entry with Notification No. 87/89-C.E., television receivers with additional computer-like features were treated as covered by the relevant serial entry. The extra features were regarded as ancillary and not sufficient to change the basic character of the goods as television receivers. The notification was construed as including various television receiver combinations, and the Revenue's narrower reading was rejected with support from earlier Tribunal reasoning. On that basis, the applicants established a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92256