Tariff Entry 8529 of the Central Excise Tariff contained in the First Schedule to the Central Excise Tariff Act,1985 / ‘Television Receivers’ under Tariff Entry 8528 of the Tariff

Court :
Supreme court

Brief :
Facts - The appellant is a manufacturer of various components of television sets. The components are manufactured at its factory at Delhi. - The appellant was issued a show-cause notice dated 21.3.1990 by the Assistant Collector, New Delhi, whereby it was asked to show-cause as to why the goods manufactured by the appellant were not liable to be classified under sub-heading 8528.00 of the Tariff as ‘Television Receivers’, rather than under Entry 8529.00, as ‘parts’ of the same. The appellant replied to the show-cause notice that the goods/components as transported from its factory did not possess the essential characteristics of finished Television Receivers as required by Rule 2(a) of the Rules for Interpretation of the Tariff - These contentions of the appellant appear to have been accepted - The Collector of Central Excise the Assistant- Collector to file an appeal before the Collector - The Collector dismissed the appeal filed by the Department. - Against the aforestated order, the Department preferred an appeal before the Tribunal. The Tribunal by its order dated 18.02.2000 remanded the matter to the Collector (Appeals), on finding that the earlier order of the Collector (Appeals) was a non-speaking order and violative of the principles of natural justice. - decided the issue in favour of the Department - appellant filed an appeal before the Tribunal. Issue - Whether the goods manufactured by the appellant are liable to be taxed as ‘Parts of Television Receivers’ falling under Tariff Entry 8529 of the Central Excise Tariff contained in the First Schedule to the Central Excise Tariff Act,1985 or as ‘Television Receivers’ under Tariff Entry 8528 of the Tariff, for the year 1989-90. Held - Tribunal did not commit any error while passing the impugned order and, therefore, the appeal is dismissed with no order as to costs.

Citation :
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4427 OF 2003 M/S Salora International Ltd. Appellant Vs. Commissioner of Central Excise, New Delhi Respondent