TaxTMI 
TaxTMI 
2002 (5) TMI 101
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.... Heading 85.43 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned Order. 2.Shri C. Hari Shankar, learned Advocate, submitted that the impugned products are classifiable under Heading 86.29 as "Parts suitable for use solely or principally with" apparatus of Headings 85.25 to 85.28; that the Revenue has classified them under Heading 85.43 on the ground that the impugned goods are not "integral parts of T.V. sets or Television receivers and as such cannot be classified under Heading 85.29; that Heading 85.29 does not use the words "integral part of" or even "part of"; that the words used are "parts suitable for use solely or principally with"; that the word "with" is necessarily disjunctive, and reading it as "parts....
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....5.29 has been wrongly read in a number of decisions; that in Rajkumar Engineers v. CCE - 1999 (111) E.L.T. 737, it has been read as "parts suitable for use solely or principally in"; that in Fuji Electronics v. CCE - 1999 (106) E.L.T. 522. Catavision Products Ltd. v. CCE - 2000 (119) E.L.T. 410 and C. Net Communications v. CCE - 2000 (120) E.L.T. 420, it has been read as "parts of"; that these decisions require reconsideration. He, further, mentioned that on the other hand, in Kiran Electricals v. CCE - 1999 (112) E.L.T. 1046, it has been held that parts of aerials/antennas would be classifiable under Heading of 85.29; that a T.V. is complete without an antenna and by holding that a part of an antenna could be classified under Heading 85.29....
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....sentative finally submitted that matter stands decided by the Tribunal's decision in the case of Catvision Products Ltd. v. CCE, Meerut - 2000 (119) E.L.T. 410 and Ezhuthassan's Electronics v. CCE, Cochin - 2000 (36) RLT 944 CEGAT. 6.1.We have considered the submissions of both the sides. The rival Heading reads as under - "85.29 Parts suitable for use solely or principally with the apparatus of Heading Numbers 85.25 to 85.28. 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter." 6.2.The main contention of the appellants is that the impugned goods manufactured by them are suitable for use solely or principally with the apparatus of Heading nu....
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..... has held that "no case has been cited to show that the TV sets, as manufactured, are not considered as complete sets unless provided with Booster. It has not been shown that TV sets were cleared with booster for being sold in the market as TV sets. It is, further, seen that before a self-contained item which though may be, used in conjunction with TV, it still does not become part of the TV. It can at best be accessory and the accessory is not covered by Heading 85.29. TV booster has its own electronic circuit to receive TV signals and thereafter amplify the signal as output form the signal and gets fed into the TV and it is this function which can be considered as independent function performed by boosters." Similar views were held by th....
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.... kind of machine or with a number of machines of the same Heading are to be classified with that machines of that kind. In addition, clause (c) provides that all other parts are to be classified in specific Headings mentioned in the clause itself. It is apparent from this note that whether the expression "suitable for use solely or principally with", is used or not, a part to be classified as a part, it has to be a part of the machine and secondly it should be suitable for use solely or principally with that machine and not some other purpose, apparatus or equipment which may work in conjunction with that machine. It has been mentioned in the Explanatory Notes of HSN below Heading 85.43 read with Explanatory Notes under Heading 84.79 that f....