2000 (10) TMI 443

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..... r the Respondents. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is whether the goods described by the appellant as theatre amplifier systems qualifies for exemption under entry 2 to the Table to Notification 87/89 as claimed by the appellant, or whether they fall under entry 1 of the Table to the notification in both cases, as held by the Assista .....

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..... st necessarily be those that cannot fall under item 1. The appellant's contention that it is only an amplifier in combination with other items that would fall under item 1 is not correct. As we have seen, that item specifies each of the four items, cassette deck, amplifier, equaliser and frequency synthesiser or any combination of that. This also answers the next argument, that it is only an ampli .....

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