9911796707
TMI Blog2003 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in dispute that the goods fell under the above sub-heading and also met the description of T.V. receivers set out in Serial No. 18 of the Notification. 2. The basic function of the said goods remained that of a T. V. receiver and the other functions viz. of the audio amplifier and the so called computer were incidental to the main function. 3. As laid down by the Tribunal in a catena of consistent decisions the exemption (benefit) to a machine based on a specific use or function cannot be denied on the ground that the machine is capable of other use or function(s) :- (a) Philips India Ltd. v. Collector -1996 (81) E.L.T. 375 [Appeal dismissed by Supreme Court 1998 (97) E.L.T. A134] (b) Collector v. Blue Star - 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) is extracted below :- I have carefully considered the submissions made by the appellants. The basic question to be decided is whether the TVs manufactured by the appellants are covered by Serial No. 18 of Notification 87/89. Here I find that if Notification 87/89 is read in its entirety even it will make it clear that TV receivers having clock, radio receiver or sound recording or reproducing apparatus have been treated differently under S. No. 19 and 20 of the Notification as compared to S. No. 17 18. This, therefore, makes it abundantly clear that the concessional rate of duty prescribed in respect of Serial No. 17 18 of the Notification will be applicable to simple and plain TV receivers of the prescribed screen size, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such machines or radio sets having added features. Therefore, once description under Notification and the description in the tariff heading was identical, the concessional rate prescribed under Notification could not have been denied. However, in the present case the tariff description under heading 8528 have been bifurcated in 10-12 sub-headings and different rates of duty has been described for TVs having added features like clock, sound radio broadcast receiver with or without clock, sound recording or reproducing apparatus with or without clock, sound recording and reproducing apparatus and radio broadcast receiver with or without clock. This clearly establishes that Serial No. 18 refers to only simple TV without any added feature and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (monochrome) of screen size not exceeding 36 centimeters Rs. 300 per set - 17 8528.00 Television receivers (other than monochrome) of screen size exceeding 15 centimeters but not exceeding 36 centimeters (a) without remote control facility (b) with remote control facility Rs. 1500 per set Rs. 1750 per set - 18. 8528.00 Television receivers (other than monochrome) of screen size exceeding 36 centimeters but not exceeding 55 centimeters (i) without remote control facility (other than picture-in-picture type) (ii) with remote control facility (other than picture-in-picture type) (iii) picture-in-picture type with or without remote control facility Rs. 2250 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 covers Colour Televisions whereas Serial Nos. 19, 20, 21 and 22 have additional attachments such as clock, radio, sound and video recording and reproducing apparatus. The duty rates are higher for these televisions sets with added features compared to televisions sets covered under Serial Nos. 17 and 18. However, it is a fact that the exemption notification does not have a separate entry for television sets having computer facility to cover the impugned goods. The notification does not also have a residual entry to cover television sets along with unspecified attachments. In the absence of such entries, it has to be seen whether the impugned goods can be covered under an existing entry. As there is no exclusion under Serial No. 18 to excl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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