9911796707
TMI Blog1997 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the `Tariff ) to the benefit of exemption under Notification No. 158/86-C.E., dated 1-3-1986. The Collector of Central Excise (Appeals), Bombay in his Order-in-Appeal dated 8-8-1988 had held as under :- I have carefully gone through the order appealed against and have considered the various contentions put forth in the appeal memorandum. The appellants product is a combination of radio and clock. There is no dispute about the classification of product under sub-heading No. 8527.00 of new Central Excise Tariff Act, 1985. Now, therefore, the issue that calls for consideration whether the product in question is eligible to the benefit of Notification No. 158/86-C.E., dated 1-3-1986 or otherwise. The said notification envisag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification No. 158/86-C.E. was in favour of the Radio sets, their goods were eligible for the benefit of that Notification. He referred to the Tribunal s decision in their own case Philips India Ltd. v. CCE, Pune - 1996 (81) E.L.T. 375 (Tribunal). Subsequent with regard to the earlier Notification No. 56/93-C.E., the Tribunal had held that the Radio broadcasting fitted with the equipment to record sound and to reproduce the same were eligible for the benefit of Notification No. 56/93-C.E., dated 28-2-1993. Accordingly, it was his contention that the matter was covered by the Tribunal s decision aforesaid and the views of the Collector of Central Excise (Appeals) were not correct. He also referred that the Tribunal while comin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atus or a clock. 15 AS 490/00B Clock Radio two bands. 15 AS 340/00B Clock Radio two bands." They had shown classification under Heading No. 85.27 of the Tariff. It is seen that the T.I. under Heading No. 85.27 covered not only the Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting but also the combinations of these products in the same housing, with sound recording or reproducing apparatus or a clock. The appellants had sought exemption under Notification No. 158/86-C.E., dated 1-3-1986 which is reproduced below :- Effective rates of duty for radios including transistors. - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be construed strictly. The description given in the Exemption Notification is categorical and does not call for any ambiguity. The radios when combined with a clock are not the radios for the purposes of Notification No. 158/86-C.E. but they are combinations for the purposes of Heading No. 85.27 of the Tariff and the exemption does not cover the combination of radio with a clock. 7. The ld. Advocate had referred to the Tribunal s decision in their own case as reported at 1996 (81) E.L.T. 375 (Tribunal). In that decision, the Tribunal was concerned with the Notification No. 57/93-C.E., dated 28-2-1993 (the reference in the reporting to Notification No. 56/93-C.E., dated 28-2-1993 is obviously a mistake). Under that Notification radio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption to radios transistor sets will be lost. In view of this, we consider that the Tribunal s decision referred to above, is not applicable to the facts and circumstances of this case. 10. We have already extracted above the findings of the ld. Collector of Central Excise (Appeals), Bombay, who had held that the scope of the Exemption Notification could not be extended to the combinations. 11. In the facts and circumstances of this case before us in view of the express language of the Exemption Notification, we do not find any infirmity in the view taken by the ld. Collector of Central Excise (Appeals) and as a result, we do not find any merit in this appeal and the same is rejected. Ordered accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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