9911796707
TMI Blog2013 (12) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are classifiable as parts of television sets falling under tariff heading 85.29 or they have to be treated as clearance of complete television sets falling under tariff heading 85.28. 2. Both sides agree that the legal issue stands decided by the Supreme Court in the case of Salora International Ltd. vs. CCE New Delhi [2012 (284) ELT 3(SC)]. It stands held in the said decision that as various parts of television sets were being assembled as television in the assessee's factory and the same were thoroughly checked and it is only upon being satisfied that television receiver are complete in all respects, they were subsequently dis-assembled along with relevant material and individual serial numbers, the same were sent to various unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chassis and sub-assemblies was done at the factory of the appellant itself; (d) The packing material and literature were supplied by the appellant along with disassembled parts. .........etc." Further para 24 and 28 of the said decision reads as follows: "24. However, on closer scrutiny of the unique facts of this case, it is our view, the goods of the appellant may not be said to be 'parts' as per Section Note 2 to Section XVI of the Tariff. The appellant not only used to assemble all parts of the Television Receivers and make complete television sets, but the said Television Receivers were also operated in the manufacturing unit of the appellant and thoroughly checked and only upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the factual position is required to be ascertained. Inasmuch as the said decision of the Hon'ble Supreme Court was not available before the adjudicating authority, he prays for remand of the matter for fresh decision in the light of said decision of the Hon'ble Supreme Court. 5. As regards the appeal No. 2699/2004 where the proceeding emanates from the show cause notices dated 20.5.94 and 28.1.94, we find that the allegations made in the show cause notice are identical to the facts raised before the Hon'ble Supreme Court. As such, we are of the view that the Hon'ble Supreme Court decision in the case of same assessee would be fully applicable in respect of said appeal. 6. However, it is seen that there are many other issues which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Commissioner has dropped the demand, Revenue's appeal is being remanded on the simplicitor ground the assessee's appeal are also remanded. 8. As regards the other appellants, after hearing the learned advocate Shri Lakshmi Kumaran for the appellant and Shri L.P. Asthna, learned advocate for the Revenue, we find that both sides are in agreement for remand of the matter to the original adjudicating authority for fresh decision in the light of the declaration of law by the Hon'ble Supreme Court in the case of Salora International referred supra. We make it clear that we have not gone to the merits of the case and the other contentious issues which the appellant may raise and have remanded the matters for fresh decision on simplicitor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
