TaxTMI 
TaxTMI 
1999 (3) TMI 189
X X X X Extracts X X X X
X X X X Extracts X X X X
....nts. [Order per : V.K. Ashtana, Member (T)]. - This is a Revenue appeal against the Order-in-Appeal No. 68/89 (B), dated 21-3-1989 wherein video decks manufactured by the current respondents have been held classifiable under sub-heading 8522 of the Central Excise Tariff Act. The Revenue appeal is on the ground that the said video decks should be classified under sub-heading 8521.00 inasmuch as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bit-II shows additional items which are required to be affixed to this deck before the buyers thereof buy the deck for manufacture of the normal Video Cassette Recorder (VCR) as known in the market. He further submitted that as is evident from the said technical write-up three major components or sub-assemblies are required to be added to the video deck before it can perform all the basic function....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd therefore, the same needs to be dismissed. 5.  We have carefully considered the rival submissions and also the records of the case. We find that the technical literature produced before us as well as the photographs clearly show that video deck is not a complete VCR. At best it is only part or sub-assembly thereof inasmuch as that it cannot be operated upon in the absence of control panel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r either playing or recording with respect to VCR. In view of the facts found by us it is clear that the said video deck has not acquired the essential characteristics of VCR. Hence in our considered opinion the interpretative Rule 2(a) cannot apply to the facts of this case. On the contrary, the product as it is cleared, is basically a component part of VCR and has therefore been rightly classifi....