https://www.taxtmi.com/caselaws?id=113913 Television sets manufactured with an inbuilt remote control receiver, and for which matching hand held units were separately cleared for use with those sets, were treated as television sets with remote control facility for excise classification. Separate sale of the hand units did not change the character of the sets where the goods were capable of remote operation and were marketed for use together. The concessional rate under Notification No. 87/89-C.E. meant for sets without remote control facility was therefore unavailable, and the Revenue succeeded. en-us Thu, 03 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 12:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113913 Television sets manufactured with an inbuilt remote control receiver, and for which matching hand held units were separately cleared for use with those sets, were treated as television sets with remote control facility for excise classification. Separate sale of the hand units did not change the character of the sets where the goods were capable of remote operation and were marketed for use together. The concessional rate under Notification No. 87/89-C.E. meant for sets without remote control facility was therefore unavailable, and the Revenue succeeded. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113913