Central Excise - Classification /excisability of various sub-assemblies emerging during the course of manufacture of Television Sets - Regarding

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..... d 3-2-1994 [From F.No. 151/24/93-CX.4] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification /excisability of various sub-assemblies emerging during the course of manufacture of Television Sets - Regarding. Representations have been received from the Consumer Electronics a .....

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..... he picture tube) is traded as a sub-assembly, though the same has essential characteristics of a T.V. Thus by application of Rule 2(a) of Rules of Interpretation of the Tariff, a sub-assembly of the nature mentioned above when cleared as such, has to suffer its duty liability at the rates applicable to a T.V. If such sub-assembly comes into being in an integrated factory and is used captively for .....

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