2012 (11) TMI 1042

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....abled and assembled. The veena has tamboora component, in addition, the veena has electrical gadgets like mike, amplifier and speaker (for better voice quality and audibility). The electrically powered stringed electronic instrument similar to veena sold by the assessee is called sunadavinodhini. The tamboora manufactured by the assessee is called saaranga sparshini. The shape and appearance of the said tamboora fully matches with the traditional tamboora. However, the tamboora manufactured by the assessee has electronic gadgets like mike, speaker and amplifier (for better voice quality and audibility). The tabala manufactured by the assessee does not bear the shape and appearance of the tabala but it is in the shape of a tape-recorder, by ....

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....he Tribunal in appeal has held that the above instruments are Indian musical instruments and not electronic instruments. The Department aggrieved by the order has filed this revision. 4. This court permitted the parties to present the music experts to give their opinion. On behalf of the Government, Sri V.V. Radha Krishna, M.A. in Hindustani music, Sri Shiva Kumar Itagi, engineer in B.E. electronics and having proficiency in the knowledge of music and one Smt. S.L. Rashmi, a vocalist in Karnataka music. Upon observations of the said instruments which was demonstrated and played in the court opined that the shruthi box and the tabala have prerecorded music in integrated chips. The vocalist can use the said instruments by a switch of a butto....

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....practise for beginners in music. Otherwise a beginner is confronted with the problem of securing the presence of a tabala player and harmonium player which is difficult at the stage of practice. The said instruments on the other hand, helps the vocalist in practice. The said instruments does not bear the shape and appearance of the shruthi box or the tabala but they play tunes and music of Indian musical instruments, namely, tabala and shruthi box. It is their opinion that even in order to play the said instruments, to suit the convenience of the vocalist they should have knowledge of operating the said instruments to have a proper symphony. With regard to veena and tamboora, it is said that the said instruments are similar to tamboora and ....

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....the said instruments as totally electronic goods appears to be totally wide of the mark from the concept of electronic goods. The above instruments are very much musical instruments. Veena and Tamboora have the shape and appearance of traditional Veena and Tamboora but in size they differ besides having electronic gadgets like speaker, amplifier and a mike for the sound quality and efficiency. It is the  unanimous opinion of the popular and renowned musicians who assisted the Court say that the skills for playing said instruments manufactured by the assesse is totally similar to the skills required for playing the traditional Veena and Tamboora. Merely because the said instruments are fitted with mike, amplifier and speaker, they do no....