9911796707
TMI Blog1997 (10) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice President]. The issue in the appeal relates to classification of TV booster. The equipment performs the function of boosting the TV signal which may be weak and the same is fed into the TV to get proper picture and quality of reception. The appellants seek classification of the goods under Heading 8529.00 which at the relevant time read as under : Parts suitable for use solely or prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls under Heading 85.43. 4. Shri N.Venkataraman, learned Counsel for the appellants referred us to the HSN and pleaded that the scope of Heading 85.43 has to be read from the introductory provisions of Note 8479 concerning machines, mechanical appliances having individual functions and referred us to Note (B) in that heading. This Note (B) reads as under : (B) Mechnical devices which cannot pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here. On the other hand, the function of a carburettor for an internal combustion engine is distinct from that of the engine but it is not an individual function as defined above because the operation of the carburettor is inseparable from that of the engine. Separately presented carburettors are therefore to be classified as parts of engines in Heading 84.09. He has pleaded that TV boosters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat TV set is complete without boosters and in the trade practice also boosters are not considered as part of TV. The appellants have not contradicted this position. No case has been cited to show that the TV sets as manufactured are not considered as complete sets unless provided with booster. It has not been shown that TV sets were cleared with boosters for being sold in the market as TV sets. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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