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2022 (3) TMI 1318 - CESTAT ALLAHABADClassification of goods - PCB assembly, also known as T.V. chassis - sub-assembly of CTV, comprising of the chassis with cabinet, speakers and picture tube etc. - classifiable under sub-heading 8529.00 of the Excise Tariff or under Sub-heading 8528.00 of Central Excise Tariff Act, 1985 - applicability of Rule 2(a) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff - N/N. 6/2002-CE dated 1.3.2002 (sl. No. 204) - HELD THAT:- The observation of the Hon’ble Apex Court in the case of M/s. Salora International Ltd. 2012 (9) TMI 276 - SUPREME COURT is somewhat different wherein the Hon’ble Apex Court has observed that the complete TV was assembled thereafter it was tested and dissembled and cleared in SKD condition but it is not in the case in hand. In those circumstances, the clarification adopted by the Hon’ble Apex Court in M/s. Salora International Ltd. is not applicable to the facts of the case in hand. Further, it is found that the learned AR has relied on the decision of this Tribunal in the case of M/S PANASONIC AVC NETWORKS INDIA CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA-I [2020 (1) TMI 672 - CESTAT ALLAHABAD]. In that case also the fact recorded by this Tribunal is that the appellant has filed declaration that goods to be complete unit of CTV and same were being cleared as CTV only. As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable as parts and merit classification under heading 8529 of the Central Excise Tariff Act 1975. As it has been held that the goods in question are not complete TV sets, it has been cleared under SKD or CKD condition, therefore, the classification under chapter heading 8528.00 at Sl. No. 204 of the notification is not applicable to the facts of the case. It is held that the merit of the facts of the case are as that the appellant is clearing the TV chassis, sub-assembly of CTV, comprising of the chassis with cabinet, speaks and picture tube etc. are not colour TV and therefore are the parts of CTV merits classification under sub heading 8529.00 of Tariff Act 1975 - appeal allowed - decided in favor of appellant.
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