TaxTMI 
TaxTMI 
1993 (7) TMI 77
X X X X Extracts X X X X
X X X X Extracts X X X X
....late Tribunal (the Tribunal) reversed the findings of the authorities below by its order dated March 5, 1990 and came to the conclusion that the "Projection Television Sets" are the same as "Broadcast Television receiver sets" and as such the respondent was entitled to the exemption claimed. This appeal by the Central Excise Department through the Collector of Central Excise Meerut is against the order of the Tribunal. 2. The Projection Television sets manufactured by the respondent-company are sold under the brand names Hotline Projectavision 203, Hotline Projectavision 303, Hotline Projectavision 503 and Hotline Projectavision 222. A single set consists of a projection-unit" and a screen. Different models have screens of different sizes.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the respondent was manufacturing "Video projectors" and as such they were liable to pay central excise duty in terms of the Notification No. 160/86. In substance the Department's case was that the goods manufactured by the respondent did not come within the category known as "broadcast television receiver sets". 6. According to the Assistant Collector inbuilt technology of the projector television receiver set is different than that of a broadcast television receiver set. It was highlighted that the projection set has three cathode rays tubes whereas the ordinary set consists of only one such tube. The cathode-rays tubes used in both types of sets are entirely different in their shape, size and function. The Assistant Collector primaril....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty, the most important consideration/factor is how it is known in market and society. Both in terms of price as also in terms of its response to the market/society, the so-called projection TV is not considered and known as a television. In so far as this project (projection TV) projects the images received by it on a medium/screen outside - about which there is no doubt and dispute - It is appropriate to call it a Video projector." 7. The Collector (Appeals) upheld the abovequoted findings of the Assistant Collector. The Tribunal did not touch the question as to how the product called "broadcast television receiver set" is identified by the class or section of people dealing with or using the product. That is the test to be followed when ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m and bed room. A television set in the market costs about Rs. 15,000/- to Rs. 25,000/- whereas the respondents' product costs between Rs. 1,20,000/- to Rs. 1,50,000/-. We, therefore, agree with the view taken by the Assistant Collector and the Collector. 9. We, further, agree with the Assistant Collector that the product of the respondent fully answers the description of "Video Projectors" in terms of the Notification No. 160/86. It is not disputed, rather it is the case of the respondent that the "projection television set" manufactured by them receives the televised image. 'Video' is the transmission and reception of a televised image. In other words, it is a television image or the electric signals corresponding to it. It pertains to t....