2002 (7) TMI 651 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner of Customs' order granting benefit of a notification to respondents importing parts of T.V. Tuners. The Revenue argued that all imported goods together constitute T.V. Tuners. Respondents claimed they only imported certain parts and not complete Tuners. The Tribunal held that since Integrated Circuit, a key part of Tuners, was not imported, the goods cannot be considered complete Tuners. The appeal was rejected.