2020 (1) TMI 672

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....of the law declared by the Hon'ble Supreme Court in the case of M/s Salora International Ltd. V/s Commissioner of C.EX., New Delhi reported at 2012 (284) E.L.T. 3 (S.C.). 2. As per facts on record, the appellant is engaged in the manufacture of sub assemblies of colour T.V. and audio systems etc. falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. The dispute relates to the correct classification of the colour Television (C.T.V.) sub assembly manufactured by the appellants and cleared by them. It is seen that during the period February 2000, appellants had filed declaration claiming the goods to be complete unit of C.T.V. and the same were being cleared as C.T.Vs only. Thereafter they changed their stand ....

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....(P.) Limited, Mohali (Punjab) and M/s TTRV Electronics Products (P) Limited, Bhiwadi. The buyers were assembling these sub-assemblies and were clearing the same as complete CTVs. The Revenue has observed that the goods namely cabinet fitted colour picture tube and CTV chassis constitute a complete CTV and need only screw fitting/connection. The model and function of CTV are well defined and the same have all the essential character of television. As such, the product would fall under complete television set classifiable under Chapter sub-heading 8528.00 instead of Chapter sub-heading 8529.00 claimed by the party. The Adjudicating Authority has observed that CTV basically consists of PVBs and CPT fitted inside a cabinet and connected through....

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....s intended to be assembled at their premises. The supplying of assembly or sub-assembly was not in bulk but was matching each television sets. He has further observed that the assemblies or sub assemblies supplied by the appellant to the television manufacturers were exactly in the same number as was the number of CTV sets assembled by the buyers in their premises. They were just put together in assembled form and no vital manufacturing activity took place at their end. As such, by relying upon the Hon'ble Supreme Court decision in the case of Salora International Ltd. referred supra he held that the goods cleared from the appellant's factory were fully manufactured coloured television sets and have to be assessed accordingly. 4. Learned a....