9911796707
TMI Blog2004 (6) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... urer Pvt. Ltd. manufacture Crown brand coloured Television sets with inbuilt remote control facility; that Notification No. 87/89-C.E., dated 1-3-1989 provides a concessional rate of duty Rs. 2,250/- per set in respect of television sets without remote control facility; that the rate of duty in respect of TV sets with remote control facility is Rs. 2500/-. The Additional Commissioner, under Order-in-Original 53/2000, dated 31-10-2000, confirmed the demand of duty against both the respondents besides imposing penalties and confiscated four coloured TV sets seized from the premises of M/s. Video Electronics Ltd. and gave an option to redeem the goods on payment of redemption fine of Rs. 10,000/- holding that the TV sets are having remote co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as in the impugned goods admittedly remote control facility is present, the high rate of duty will be chargeable at the rate of Rs. 2500/- per set. 3. Countering the arguments, Shri Ram Pal Singh, learned Consultant submitted that the television sets are being cleared from the factory without hand set; that hand sets are cleared by the respondents separately under a different invoices; that the Department of Electronics under letter dated 10-8-93 addressed to M/s. Television and Components Ltd. has opined that a Coloured Television is said to be classified with remote control facility provided it is supplied with a hand held unit. Without the hand held unit, a CTV cannot receive a signal from outside and operate. It does not become a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll have different frequency. It is thus apparent that a particular hand set will only be fitted with a particular Television set. The respondents are manufacturing hand held units which will be usable only with Television sets manufactured by them and have adopted the practice of clearing hand held units separately. The Revenue has brought evidence on record that the customers are purchasing both TV sets and hand held unit together. All these facts lead to a conclusion that the TV sets manufactured by the respondents are to be treated as TV sets with remote control facility. Decision in the case of Television components is not applicable to the facts of the present matters as there is no mention that they were also clearing the hand held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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