2003 (3) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 -1996 (81) E.L.T. 375 [Appeal dismissed by Supreme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;   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 or reproducing apparatus have been treated differently under S. No. 19 and 20 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 described for TVs having added features like clock, sound radio broadcast receiver with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 exceeding 55 centimeters (i) without remote control facility (other than picture-in-picture type) (ii) with remote control facility (ot....