TaxTMI 
TaxTMI 
1999 (9) TMI 196
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....lants. 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 this notification in their classificati....
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....ation 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 Commissioner. In doing so he took into account ....
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....e 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 apparatus merit separate entry. The other entries....
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.... 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 computer and not the contested goods. The wording of the....