1999 (12) TMI 415

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....e Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Reliance Co-Makers, the matter relates to the benefit of exemption notification No. 57/93-CE dated 28-2-1993 in respect of radio sets which had in-built facility in the same housing for sound recording and sound reproducing. The Collector, Central Excise (Appeals), Pune had held that Sl. No. 10 of the Ta....

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....f entry was widely worded, the exemption under Sl. No. 10(a) of the Table annexed to notification No. 57/93-CE was available only to radio sets including transistor sets. Under Sl. No. 10(b), "all other goods" which were otherwise classifiable under sub-heading No. 8527.00 were covered. 4. The expression "radio sets including transistor sets", in our view, could not cover the combination s....