9911796707
TMI Blog2003 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that the appellants were manufacturing television sets. 2. Heard both sides. 3. Brief facts of the case are that the appellants filed classification list in respect of the goods manufactured by them and claimed classification under Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.E. v. Crescent Metal Processing Works reported in 1999 (111) E.L.T. 841. The contention of the appellants is also that when the goods manufactured by them were covered by a specific heading, the Commissioner (Appeals) wrongly invoked the interpretative rules of Central Excise Tariff. 5. The contention of the Revenue is that the appellants were manufacturing parts of T.V. sets and the parts we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 1. Sub-assembly for 20 Colour T.V. sets consisting of wooden cabinet with front mask, fitted with colour picture tube, speaker back cover, plastic parts, control pannel and remote control. 2. Chassis (Mounted PCB) for 20 colour T.V. sets. 7. Appellants claimed classification as parts of T.V. sets. It is admitted by the appellants that all the parts were assembled in the factory and to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants had not elaborated the processes undertaken in the other factory on receipt of the goods cleared from the appellants factory. Further, in the cross-objection filed by the appellants before the Commissioner (Appeals), it is admitted by the appellants that all the parts were put together to check whether it can perform as T.V. set. 8. From the above, it is clear that the appellants were man ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
