1999 (8) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kang, Member (J)]. The Revenue filed this appeal against the order-in-appeal dated 31-5-1993 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise held that the product radio cassette recorder manufactured by the respondents is covered at Sl. No. 14 of the Notification No. 87/89, dated 1-3-1989. 2. Ld. DR, appearing on behalf of the R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -1989. The relevant portion of the Notification No. 87/89, dated 1-3-1989 is reproduced below : Sl. No. Chapter or Heading or Sub-heading Description of goods Rate Conditions 1. 8518.00 or 8519.00 or 8520.00 or 8527.00 or 8543.00 Cassettee deck, amplifier equaliser, frequency synthesiser or any combination of aforesaid items designed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for radio broadcasting is not there. The product, in question, having reception apparatus for radio broadcasting and having sound recording and reproducing apparatus is specifically covered at Sl. No. 14 of the Notification No. 87/89, dated 1-3-1989. When the notification covers the description of goods, specifically at Sl. No. 14, therefore, we do not find any infirmity in the impugned order. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X