TaxTMI 
TaxTMI 
2003 (3) TMI 522
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....ion could not be denied once it was not in dispute that the goods fell under the above sub-heading and also met the description of T.V. receivers set out in Serial No. 18 of the Notification. 2. The basic function of the said goods remained that of a T. V. receiver and the other functions viz. of the audio amplifier and the so called computer were incidental to the main function. 3. As laid down by the Tribunal in a catena of consistent decisions the exemption (benefit) to a machine based on a specific use or function cannot be denied on the ground that the machine is capable of other use or function(s) :- (a) Philips India Ltd. v. Collector -....
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....bsp; Collector v. Muzzafarnagar Steels - 1989 (44) E.L.T. 552 (b) Nestler Boiler v. Collector - 1990 (50) E.L.T. 613 2. Shri S.S. Bhagat, learned SDR appearing for the department adopts the arguments given in the impugned order passed by the Commissioner (Appeals). The relevant portion of the order of the Commissioner (Appeals) is extracted below :- "I have carefully considered the submissions made by the appellants. The basic question to be decided is whether the TVs manufactured by the appellants are covered by Serial No. 18 of Notification 87/89. Here I find that if Notification 87/89 is read in its entirety even it will make it clear that TV receivers having clock, radio receiver or sound recording ....
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....e educational programmes recorded on EPROM cassettes, which is not the function of a normal TV. Various CEGAT decisions cited by the appellants are distinguished as in those cases the exemption Notification did not describe separately the fax machine or the radio or transistor set having different features and no separate rate of duty was prescribed for such machines or radio sets having added features. Therefore, once description under Notification and the description in the tariff heading was identical, the concessional rate prescribed under Notification could not have been denied. However, in the present case the tariff description under heading 8528 have been bifurcated in 10-12 sub-headings and different rates of duty has been describe....
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.... 8528.00 Television receivers (monochrome) of screen size not exceeding 15 centimeters Rs. 200 per set - 15A 8528.00 Television receivers (monochrome) of screen size exceeding 15 centimeters but not exceeding 36 centimeters Nil - 16 8528.00 Television-receivers (monochrome) of screen size not exceeding 36 centimeters Rs. 300 per set - 17 8528.00 Television receivers (other than monochrome) of screen size exceeding 15 centimeters but not exceeding 36 centimeters (a) without remote control facility (b) with remote control facility Rs. 1500 per set Rs. 1750 per set - 18. 8528.00 Television receivers (other than monochrome) of screen size exceeding 36 centimeters but not ....
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....00 Television receivers combined in the same housing, with video recording or reproducing apparatus 35% ad valorem - As has been noted by the Commissioner (Appeals), Serial No. 17 covers Black & White Televisions, Serial No. 18 covers Colour Televisions whereas Serial Nos. 19, 20, 21 and 22 have additional attachments such as clock, radio, sound and video recording and reproducing apparatus. The duty rates are higher for these televisions sets with added features compared to televisions sets covered under Serial Nos. 17 and 18. However, it is a fact that the exemption notification does not have a separate entry for television sets having computer facility to cover the impugned goods. The notification does not also have a residua....