9911796707
TMI Blog1997 (7) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Tariff. Subsequently, they applied for refund on the ground that the colour video monitors were correctly classifiable under Item No. 68 of the said Tariff. The Asstt. Collector of Central Excise, Ghaziabad, relying upon the Tariff Advice No. 37/84, dated 6-8-1984 issued from File No. 151/5/82-CX-4 by the Central Board of Excise & Customs held that the video monitors were rightly classifiable under Item No. 37BB of the erstwhile Central Excise Tariff. On appeal, the Collector of Central Excise (Appeals), New Delhi, observed that the video monitor was not capable of recording any sound or image and was only a display device. He agreed with the contention of M/s. Gadodia Electronics Pvt. Ltd. that the colour video monitors were class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Item No. 68 of the erstwhile Central Excise Tariff which covered `all other goods not elsewhere specified'. The Assistant Collector of Central Excise, Ghaziabad, had observed that the video monitor was capable of receiving and reproducing video signals which comprised of image and sound signals. He classified them under Item No. 37BB of the said Tariff. 6. Item No. 37BB of the erstwhile Central Excise Tariff covered the following : 37BB TELEVISION IMAGE AND SOUND RECORDERS AND RE-PRODUCERS INCLUDING VIDEO CASSETTE RECORDERS AND REPRODUCERS AND VIDEO CASSETTE DECKS), WHETHER OR NOT IN COMBINATION WITH ONE OR MORE OF THE FOLLOWING :- (i) TELEVISION SETS, (ii) RADIOS (INCLUDING TRANSISTOR SETS), (iii) TELEVISION CAMERAS (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevision companies, or for closed-circuit television (airports, railway stations, steel plants, hospitals, etc.). These apparatus consist essentially of devices which can generate a point of light and display it on a screen synchronously with the source signals. They incorporate one or more video amplifiers with which the intensity of the point can be varied. They can, moreover, have separate inputs for red, green and blue, or be coded in accordance with a particular standard. For reception of coded signals, the monitor must be equipped with a decoding device covering the separation of the red, green and blue signals. The most common means of image re-constitution is the cathode-ray tube; for directvi-sion, or a projector with up to three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded by magnetic process on the same film). 9. From the above, it is clear that the reproducers are those which reproduce images and sound on to a receiver. The receivers, whether they be television receivers or video monitor were not the reproducers, but the receivers of the images and sound reproduced by the reproducers. 10. It is seen that presently while reproducing apparatus is classifiable under Heading No. 85.21 of the HSN (1996), video monitors are separately classifiable under Heading No. 85.28 of the said HSN. They are two separate products. The video monitor is neither a reproducer nor the broadcast television receiver. It had no mechanism to record or reproduce any image or sound. It is a display device through whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
