2004 (6) TMI 518

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....ents M/s. Video Electronics Ltd. and M/s. Video 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....

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.... the rate of duty on the basis of remote control 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....