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1993 (7) TMI 77 - SC - Central ExciseWhether "Projection Television sets" manufactured by the respondent are the same as the "Broadcast Television receiver sets" for the purpose of earning exemption under the central excise laws? Held that:- We agree with the contention of the learned counsel for the respondent that the Projector Vision - Projection television sets are capable of receiving television broadcasts as is being done by any other broadcast television receiver set but at the same time the two are not the same. An ordinary television set has a fixed image in the mind of the consumer in this country. One never visualises a television set having a projection-unit and a head-screen mounted at a long distance. A television set - in the imagination of the consumer - is a compact set with inbuilt screen which adores the drawing room and bed room. A television set in the market costs about ₹ 15,000/- to ₹ 25,000/- whereas the respondents' product costs between ₹ 1,20,000/- to ₹ 1,50,000/-. We, therefore, agree with the view taken by the Assistant Collector and the Collector. We, further, agree with the Assistant Collector that the product of the respondent fully answers the description of "Video Projectors" in terms of the Notification No. 160/86. It is not disputed, rather it is the case of the respondent that the "projection television set" manufactured by them receives the televised image. 'Video' is the transmission and reception of a televised image.The product of the respondent-company projects on a screen the video signals transmitted from the television station and received by it. The Assistant Collector has, thus, rightly reached the conclusion that the product of the respondent answers the description of a 'video projector'. Appeal allowed.
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