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2004 (6) TMI 518

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....ideo TV Manufacturer Pvt. Ltd. manufacture 'Crown' brand coloured Television sets with inbuilt remote control facility; that Notification No. 87/89-C.E., dated 1-3-1989 provides a concessional rate of duty Rs. 2,250/- per set in respect of television sets without remote control facility; that the rate of duty in respect of TV sets with remote control facility is Rs. 2500/-. The Additional Commissioner, under Order-in-Original 53/2000, dated 31-10-2000, confirmed the demand of duty against both the respondents besides imposing penalties and confiscated four coloured TV sets seized from the premises of M/s. Video Electronics Ltd. and gave an option to redeem the goods on payment of redemption fine of Rs. 10,000/- holding that the TV sets are ....

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....ntrol facility and as in the impugned goods admittedly remote control facility is present, the high rate of duty will be chargeable at the rate of Rs. 2500/- per set. 3. Countering the arguments, Shri Ram Pal Singh, learned Consultant submitted that the television sets are being cleared from the factory without hand set; that hand sets are cleared by the respondents separately under a different invoices; that the Department of Electronics under letter dated 10-8-93 addressed to M/s. Television and Components Ltd. has opined that a Coloured Television "is said to be classified with remote control facility provided it is supplied with a hand held unit. Without the hand held unit, a CTV cannot receive a signal from outside and operate. I....