1997 (10) TMI 252 - AT - Central Excise

Summary

Issues:
Classification of TV booster under Tariff Heading 8529.00 or 8543.

Analysis:
The issue in this appeal pertains to the classification of a TV booster. The appellant seeks classification under Heading 8529.00, while the lower appellate authority classified the goods under Tariff Heading 85.43. The lower authority held that TV boosters, which amplify TV signals, perform an individual function and therefore fall under Heading 85.43, not as parts of TVs falling under Heading 85.28. The appellant argued that TV boosters should not be considered as machineries performing individual functions based on Note 8479, as they are accessories that amplify signals and are fitted onto TV receivers, thus becoming part of the TV.

The appellant referred to Note (B) in Heading 85.43, which defines mechanical devices that perform distinct functions when mounted on other machines. However, the department argued that TV boosters, by nature, cannot be considered part of a TV set. The Tribunal observed that to qualify as parts of TV instruments under Heading 85.29, boosters must first be shown to be part of the TV. The lower authority found that TV sets are complete without boosters, and boosters are not considered part of TVs in trade practice. The Tribunal noted that boosters have their own electronic circuitry to receive and amplify TV signals independently of the TV.

Ultimately, the Tribunal held that TV boosters, despite being used with TVs, do not become part of the TV but remain accessories. Boosters perform an independent function of amplifying TV signals, distinct from the TV itself. The Tribunal concluded that the appellant's arguments, including reliance on the HSN, did not support classifying TV boosters as parts of TVs. Therefore, the appeal was dismissed, affirming the classification of TV boosters under Tariff Heading 85.43.