1996 (12) TMI 167

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..... iled by the Revenue, the classification of the product known as `Magnavision Projection System (MVP System) under the old Central Excise Tariff as in force prior to 28-2-1986 is involved. The respondents M/s. Magnavision Video Projection System had classified their product under Item No. 68 of the CET while the Revenue had sought to classify the same under Item No. 33A of the Tariff. 2. The mat .....

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..... uipment is to project on a large screen, T.V. images or the video cassette images. The broadcasting television receiver and the video cassette recorder were bought from outside and the respondents were not engaged in their manufacture. They were assembling these items to make a complete equipment without the aid of power. The Addl. Collector who had adjudicated the matter had held that the goods i .....

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..... , radio gramophone including radio or transistor sets with extra space in cabinet for fitting in record players or record change were classifiable. It is thus seen that the three specific items were covered by the three separate tariff entries. Sub-item (4) covered others which covered the combination as described in the main tariff entry. As we find that in the equipment in question besides telev .....

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