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2020 (1) TMI 672 - AT - Central ExciseClassification of goods - colour Television (C.T.V.) sub assembly manufactured by the appellants and cleared by them - HELD THAT:- Inasmuch as the goods being cleared from the assessee’s factory were having all the essential character of CTV, the same were required to be assessed under Chapter Heading 8528.00. Inasmuch as the issue stands decided by the said decision of the Hon’ble Supreme Court in the case of M/S SALORA INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [2012 (9) TMI 276 - SUPREME COURT], where it was held 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, there are no justifiable reason to take a view different than the one taken by the Hon’ble Supreme Court. Appeal dismissed.
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