https://www.taxtmi.com/caselaws?id=113913 The Tribunal allowed the appeals filed by the Revenue, setting aside the duty demand, penalties, and confiscation of goods imposed on the respondents for manufacturing TV sets with remote control facility. It was determined that the TV sets in question were to be treated as having remote control facility based on evidence showing the presence of remote control signal receiving components, even though the handsets were cleared separately. Customers were observed purchasing both TV sets and handsets together, indicating the sets were designed for remote control use, leading to the conclusion that the Notification's duty rates applied to the sets with this feature. 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 The Tribunal allowed the appeals filed by the Revenue, setting aside the duty demand, penalties, and confiscation of goods imposed on the respondents for manufacturing TV sets with remote control facility. It was determined that the TV sets in question were to be treated as having remote control facility based on evidence showing the presence of remote control signal receiving components, even though the handsets were cleared separately. Customers were observed purchasing both TV sets and handsets together, indicating the sets were designed for remote control use, leading to the conclusion that the Notification's duty rates applied to the sets with this feature. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113913