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TMI Blog1990 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... and that appeal No. E/1852/90-B1, was filed after the expiry of time and Shri M.S. Arora, the learned JDR, chooses to keep appeal No. E/1721/90-B1 alive and seeks permission of the Court for the grant of permission for the withdrawal of the appeal and stated that he has got no objection for the dismissal of the duplicate appeal, which was filed after the expiry of limitation. 2. Shri S.R. Tripathi, the learned consultant who has appeared on behalf of the respondent, does not oppose the request of the learned Junior Departmental Representative. 3. After hearing both the sides, necessary permission for the withdrawal of appeal No. E/1852/90-B1 is granted. For statistical purposes, appeal No. E/1852/90-B1 is dismissed. 4. Now coming to the merits of appeal No. E/1721/90-B1, briefly the facts of the case are that M/s. Television and Components Pvt. Ltd., Naroda, holder of Central Excise licence for television receiver sets, had filed a classification list No. 3/87-88 effective from 16th May, 1987 in form I under Rule 173B of the Central Excise Rules, 1944 for their products :- "Crown Broadcast Television Receiver sets (other than Monochrome sets) of screen size exceeding 36 CMS (v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the table of the said Notification No. 68/86. 3. By virtue of description of the classic Model TV set as published and advertised in the pamphlet already supplied to the Department the same is not liable to be considered as satisfying the description against serial No. 20A or 20B of the amending Notification No. 131/87 dated 29th April, 1987. 4. Vide letter No. TC. CX/87/4288, dated 15th June, 1987 they have amply made it clear that the TV set classic does not contain any clock but have a contrivance to on off programming timer system which helps to on off the TV set at set time it was also explained that the said contrivance is not capable of being used as clock but shows the time when the TV set was closed when the TV set is put on operation. 5. They stated that no material is disclosed to them to hold that the contrivance contained in the TV set "classic" on off timer facility is a clock rendering the set liable to be considered under the description of serial No. 20A of the notification and as such the notice under reference is illegal and cannot be proceeded further." The Assistant Collector did not accept the contention of the respondents. He relied on the report of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 10th February, 1986 as amended by Notification No. 131/87-CE., dated 29th April, 1987 and not against serial No. 19 of Notification No. 68/86, dated 10th February, 1986, as amended by Notification No. 77/87-CE., dated 1st March, 1987 so far as basic duty is concerned. Accordingly, he had held that the TV set was to be assessed at the rate of duty specified in the corresponding item in column No. 4 of the table against serial No. 20A as inserted in Notification No. 68/86, dated 10th February, 1986 by amending the same vide Notification No. 131/87-CE, dated 29th April, 1987 and not at the rate of duty as specified against serial No. 19 of the Notification No. 77/87-CE, dated 1st March, 1987 as claimed vide notification classification list No. 3/87-88 filed by the respondents effective from 16th May, 1987. 5. Being aggrieved from the aforesaid order, an appeal was filed before the Collector of Central Excise (Appeals), Bombay. The Collector of Central Excise (Appeals), Bombay did not accept the reasoning of the Assistant Collector and he had held that timer system in question was not a clock within the meaning of clock given on page No. 743, Vol. 4 of Encyclopaedia Britannica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was found to have a timer circuit this circuit was capable of displaying real time in hours and minutes on the top right hand corner of the TV screen, if kept energized over and above that there was a provision to automatically stop the TV set at a set time which could be set in advance." He has referred to the findings of the Assistant Collector on internal page 5 of the order-in-original. He has observed that on off timer is nothing but an integrated circuit showing real time in hours and minutes in the TV if functioning and the time circuit functions as a watch movement which is mainly intended for watches and clocks of Heading 91.01 and 91.03 and it is electrical device which functions as a clock and displays the real time in hours and minutes on the top right corner of the TV screen and as such, TV Model classic attracts classification falling under sub-heading 8528.00 and liable to be assessed at the rate of duty shown in column No. 4 of the table against serial No. 20A of Notification No. 68/86-CE., dated 10th February, 1986 as amended by Notification No. 131/87-CE., dated 29th April, 1987 and not against serial No. 19 of Notification No. 68/86-CE., dated 10th February, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ora has pleaded for the acceptance of the appeal. 10. We have heard both the sides and have gone through the facts and circumstances of the case. The issue involved in the present appeals is whether the TV having an inbuilt system onoff programming timer system could be assessed to duty at the rate of Rs. 2000.00 per set prescribed against serial No. 20A of Notification No. 68/86 dated 10th February, 1986 amended by Notification No. 131/87 dated 29th April, 1987 or at a rate of Rs. 1750.00 per set prescribed against serial No. 19(ii) of the table appended to the said Notification No. 68/86 dated 10th February, 1986. The respondent had claimed the rate of duty of Rs. 1750.00 per set on the TV set of the value exceeding Rs. 5000.00 per set as against the rate of Rs. 2000.00 per set in spite of the fact that the TV set manufactured by the respondent and which was the subject matter of dispute contained inbuilt system of on off programming timer system. We have examined it at length. We have also looked into the expert opinion of L.D. Engineering College, Ahmedabad. The expert opinion simply reveals the function of the system, but does not reveal that the said system is a clock. The t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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