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2012 (9) TMI 276 - SC - Central ExciseTaxability of goods manufactured - 'Parts of Television Receivers’ falling under Tariff Entry 8529 OR ‘Television Receivers’ under Tariff Entry 8528 - Held that:- As decided in Commissioner of Central Excise, Nagpur Vs. Simplex Mills Co. Ltd. [2005 (3) TMI 117 - SUPREME COURT OF INDIA] resort must first be had only to the particular tariff entries, along with the relevant Section and Chapter Notes, to see whether a clear picture emerges. It is only in the absence of such a picture emerging, that recourse can be made to the Rules for Interpretation. In this case, the relevant Section Note is Section Note 2 to Section XVI of the Tariff wherein the clear stipulation contained to the effect that ‘parts’ of goods mentioned in the Chapters specified therein, shall in all cases be classified in their respective heading - closer scrutiny of the unique facts of this case reveals that 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 it being confirmed that the Television Receivers were complete in all respects, they were disassembled and along with relevant material and individual serial numbers, sent to the various satellite units. Once the Television Receivers are assembled or are made completely finished goods, the manufacturing process is over and we are not concerned as to what happens subsequently. As it is not in dispute that complete Television was manufactured by the appellant and the time of the parts of the TV set being transported from the factory of the appellant, the parts manufactured by it are already identified as distinct units, thus the Revenue had rightly classified the goods- product as complete Television set even though it was subsequently disassembled - against assessee.
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