1999 (9) TMI 196

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.... Ms. Kher, Advocates, for the Appellants. Shri K.M. Patwari, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufactured televisions classifiable under Heading 8528.00. Vide serial No. 18 of Notification No. 87/89-C.E., dated 1-3-1989 as amended, concessional rate was prescribed for such television receivers at varying rates. Assessees claimed benefit of....

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....d that the relevant entry in the notification did not cover the product marketed by the assessees. The reason was that the notification was not illustrative or inclusive in nature whereas the parent entry was so. On this count the exemption was sought to be denied. 2. The Asstt. Commissioner confirmed the allegations. The ld. Commissioner (Appeals) upheld the finding of the Assistant Commi....

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....h Shri Sirajee and Ms. Kher, Advocates. We have also heard Shri K.M. Patwari for the Revenue. 5. We have seen the tariff entry as well as the description of the eligible items in the subject notification. The notification has several entries relating to television receivers. Video recording or reproducing apparatus combined with radio broadcast receivers or sound recording or reproducing a....

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....tion manually. The additional features are such as are currently available in digital diaries for about Rs. 1,500/- in the market. The existence of a separate key board with which the television can also function as an aid to memory does not deprive the machine of its basic function that of receiving television broadcast. Where a person is desirous of purchasing a computer he would select a comput....