2001 (5) TMI 67

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..... Kang, Member (J)]. - Brief facts of the case are that the appellants were 100 per cent Export Oriented Undertaking (EOU) holding a central excise registration and customs license for manufacture of black & white and colour television sets and their sub-assemblies. The appellants were importing parts of televisions without payment of customs duty and were manufacturing colour televisions and T.V.....

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....the Notification 97/91 covers only the goods produced or manufactured in 100 per cent EOU or free-trade zone and allowed to be sold in India whereas the coloured picture tubes with deflecton yoke were neither produced or manufactured by the appellants. 2.The contention of the revenue is that mere fixing of deflection yoke with colour picture tube does not amount to manufacture. Whereas the conten....

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....s also explained in that certificate which is as under : "1.        Put cotton tape around the neck portions where the deflection yoke and magnet assembly are mounted. 2.         Fix deflection yoke, to contact it to the funnel of colour picture tube. 3.         Set a magnet assemb....

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....more electronic beams. This yoke is fixed with Television picture tubes through yamming process. The appellants are also undertaking the process of degaussing. Degaussing is a process to neutralize the strength of magnetic field with a coil. There is no dispute that these sub-assemblies are being exported as well as sold in the domestic market by the appellants. 5.From the above, it is clear that....