1999 (12) TMI 415

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..... rder per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Reliance Co-Makers, the matter relates to the benefit of exemption notification No. 57/93-CE dated 28-2-1993 in respect of radio sets which had in-built facility in the same housing for sound recording and sound reproducing. The Collector, Central Excise (Appeals), Pune had held that Sl. No. 10 of the Table annexed to the notifica .....

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..... exemption under Sl. No. 10(a) of the Table annexed to notification No. 57/93-CE was available only to radio sets including transistor sets. Under Sl. No. 10(b), "all other goods" which were otherwise classifiable under sub-heading No. 8527.00 were covered. 4. The expression "radio sets including transistor sets", in our view, could not cover the combination sets in which the recording and/or .....

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