9911796707
TMI Blog1999 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a Revenue appeal against the Order-in-Appeal No. 68/89 (B), dated 21-3-1989 wherein video decks manufactured by the current respondents have been held classifiable under sub-heading 8522 of the Central Excise Tariff Act. The Revenue appeal is on the ground that the said video decks should be classified under sub-heading 8521.00 inasmuch as they have already acquired all the essential ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed to this deck before the buyers thereof buy the deck for manufacture of the normal Video Cassette Recorder (VCR) as known in the market. He further submitted that as is evident from the said technical write-up three major components or sub-assemblies are required to be added to the video deck before it can perform all the basic functions of a VCR. These are (i) Tuner Block (ii) Tuning Timer M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered the rival submissions and also the records of the case. We find that the technical literature produced before us as well as the photographs clearly show that video deck is not a complete VCR. At best it is only part or sub-assembly thereof inasmuch as that it cannot be operated upon in the absence of control panel. In the absence of tuner block no signal can be tuned effectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts found by us it is clear that the said video deck has not acquired the essential characteristics of VCR. Hence in our considered opinion the interpretative Rule 2(a) cannot apply to the facts of this case. On the contrary, the product as it is cleared, is basically a component part of VCR and has therefore been rightly classified under sub-heading 8522.00 in the order in appeal impugned. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise require, according to the provisions hereinafter contained . A plain reading thereof shows that when deck is clearly classifiable under Heading 8522.00, therefore, in terms of interpretative Rule 1, we cannot proceed to apply Rule 2(a) of the said rules. 6. In view of the aforesaid analysis we do not find any infirmity in the order in appeal impugned, which compels us to interfere wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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