9911796707
TMI Blog1996 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 18-8-1983 which provided concessional rate of central excise duty to the following goods : Tape recorders (including cassette recorders and tape decks), tape players (including cassette players) and combination sets of any of the aforesaid articles and transistor sets. Which were classifiable under Item No. 33A and Item No. 37AA of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the `Tariff ). The goods manufactured by the appellants had been described by the Collector of Central Excise (Appeals) in his order as under : (1) 4 band transistor radio with cassette record player, turn table and speaker Model No. MTS 600 and (2) 4 band transistor radio with cassette record player with turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng cassette recorders and tape decks, tape players (including cassette players), and combination sets of any of the aforesaid articles and transistor sets. The scope of the exemption notification could not be extended. The exemption notification had to be construed strictly and combination with the turn table is outside the purview of the exemption notification, aforesaid. He submitted that the matter has been analysed correctly by the Collector of Central Excise (Appeals) and there was no ground for interfering with his order. He pleaded for the rejection of both the appeals. 5. We have carefully considered the matter. The exemption Notification No. 160/77-C.E., dated 18-6-1977 (as amended) provided concessional rate of central excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Radiograms (including radio or transistor sets with extra space in cabinet for fitting in record players or record changers) Forty per cent ad valorem. (4) Others Forty per cent ad valorem. 7. It is seen while the whole of the Tariff Entry 37AA was covered by the said exemption notification, in so far as the goods covered by Item No. 33A are concerned, it did not cover the whole of the tariff entry. From Item No. 33A only transistor sets were included in the description as given in the Table annexed to that Notification No. 160/77-C.E. 8. Among other items gramophones (including record players, record playing decks and record changing decks) were covered under Item No. 33A but they did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn table which the appellants have described as record player is neither mentioned specifically nor is a part of the combination, as mentioned in the notification, we consider that the goods in question are not covered by the description, aforesaid, and as such were not eligible for the exemption under Notification No. 160/77-C.E., dated 18-6-1977, as amended. 11. The learned Advocate had referred to the Tribunal s decision in the case of Philips India Ltd. v. Collector of Central Excise, Pune - 1996 (65) ECR 119 (Tribunal), wherein the issue for consideration before the Tribunal was whether radio sets including transistor sets, as mentioned in the Notification No. 56/93-C.E., dated 28-2-1993 could be covered when in such radio sets in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case before us, turn table (record player) is not the same as the cassette recorder/player (in fact the true expression is `cassette recorders or cassette players as given in Item No. 37AA). The addition of the turn table with or without speakers in the combination of transistor set and cassette recorder/cassette player will in our mind take the products out of the purview of exemption under Notification No. 160/77-C.E. 13. The Collector of Central Excise (Appeals), after analysing the product in question had given a decision that since the words `turn table and record player are not covered by the description given in the notification in question, the combination of a tape recorder/cassette recorder/tape decks or tape players or tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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