https://www.taxtmi.com/caselaws?id=43569 For exemption under tariff notifications, goods are classified by their common parlance identity, primary function, and market understanding. Projection television sets were held not to be broadcast television receiver sets because they differed in configuration, use, price, and trade perception; the exemption for broadcast television receiver sets was therefore unavailable. The same product was held to fall within the description of video projectors because it projected televised images onto a screen, matching the essential function of that category. The revenue appeal consequently succeeded, and the product was treated as a video projector rather than an ordinary television receiver. en-us Tue, 20 Jul 1993 00:00:00 +0530 Tue, 15 Jul 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43569 For exemption under tariff notifications, goods are classified by their common parlance identity, primary function, and market understanding. Projection television sets were held not to be broadcast television receiver sets because they differed in configuration, use, price, and trade perception; the exemption for broadcast television receiver sets was therefore unavailable. The same product was held to fall within the description of video projectors because it projected televised images onto a screen, matching the essential function of that category. The revenue appeal consequently succeeded, and the product was treated as a video projector rather than an ordinary television receiver. Case-Laws Central Excise Tue, 20 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43569