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TMI Blog1986 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... munications Electronics Ltd. Baroda are manufacturers of High quality Colour Video Monitors conforming to Doordarshan Specification No. VTV-106 classifying them under T.I. 68. However it was felt by the dept., that the said equipment appeared to reproduce the image and hence a Show Cause Notice was issued asking them to show cause as to why the said product should not be classified under T.I. 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eive the picture from Television antenna and therefore cannot be used as Television Receiver. The application of the Monitor is mainly for professional application as Measuring Instrument for Video Production line and Television Studios. They also supported this by enclosing a copy of bill of entry No. H.D. 441 dated 1-10-1982 wherein they had imported Precision Monitors and paid Countervailing Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t must have 2 features viz. Image and sound. The product under dispute did not fulfill these conditions and was correctly classifiable under T.I. 68. He had detailed the quality and the function of the product High quality Colour Video Monitor as totally different from goods falling under T.I 37BB as Television Image and Sound Recorder and Reproducers" etc. He relied on the judgment in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arguments advanced by the appellants. The product under dispute has different quality and faculties than those of Television Image and Sound Recorders and Reproducers so as to bring it within the ambit of T.I. 37BB. The product High Quality Colour Video Monitor does not have both factors (Image and Sound) to be liable to be classified under T.I. 37BB. The customs authorities have also charged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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