TMI Blog1997 (3) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ities in respect of different importation of the goods had been following divergent assessment practice and the appellants were given the benefit of Notification 232/83 in repect of some imports and denied the benefit in respect of others. The appellants sought for refund of duty whenever the benefit was allowed. The claim of the appellants for the benefit of notification before the lower authorities was on the grounds that the goods could be taken to be covered under either S. No.1 or S. No. 11 or S. No. 20 of the Table to the notification. These serial numbers for convenience of reference are reproduced below : (1) Resistors (other than heating resistors) and potentiometers (11) Switches including micro switches and reed switches (upto 2 amperes at 28 Volts DC or 1 ampere at 110 Volts AC) (20) TV Tuners. The technical write-up about the goods in question as submitted by the appellants is as under : The unit consists of two parts - one part consisting entirely of the switching devices SPST (single pole single throw switch) with latch release and light indicator. Each one of this SPST switching device makes and breaks contacts as and when programmes have to be changed. Ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f signal of VHF of low to high frequencies. He pleaded that while the electrical ratings of the unit is not indicated, the position regarding the same for the purpose of claim under S. No. 11 has not been disputed when claim for benefit under this Serial No. was made. Explaining the position in regard to the use of the operating control in question he stated that a number of switching mechanisms were provided in the unit for selection of the channel and for different channels the different switching points are provided. The channel selection he explained was done by adjustment of the position for each channel as provided for in this mechanism. The control was connected to the tuner for ultimate reception of a particular channel in the TV. He has pleaded that the basic function of the mechanism was switching system and notwithstanding other features it should be treated as a switching mechanism. In the end he made a faint plea that the control mechanism should be treated as a part of the tuner. He also urged that if the item is not considered as a switch then there is no other switch for which the appellants could claim the benefit for manufacture of TV and so far as the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also channel switch. He pleaded admittedly tuner as such had not been imported. 4. The ld. Advocate for the appellants in rejoinder stated that the item imported was in the form of tuner, connector and PCB as separate items. 5. We have considered the pleas made by both the sides. The main plea for which the arguments have been adduced is that the items imported should be treated as a switch for the purpose of benefit of Notification No. 232/83-Cus. and the goods can be taken to fall under S. No. 11 of the table to the notification for the purpose S. No. 11 as reproduced in earlier paragraphs covers switches including micro swiches and reed switches (upto 2 amperes at 28 volts DC or 1 ampere at 110 volts AC). We observe that the suppliers themselves have not described the goods as a switches and the same have been held out variously as a control unit or operating/control unit for electronic tuner or switching/operating unit for electronic tuner. The switching devices are built into the unit and one of the switch incorporated in the arrangement imported is on and off switch which makes and breaks the electrical circuit for the power supply to the TV. Apart from this channel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the item of switches. The control mechanism in our view as imported as such cannot be considered as a switch but a multifunctional device essentially performing a number of control functions. We therefore hold that the plea of appellants for consideration of the item as a switch has no force and we dismiss the same. 7. The next point in respect of which the ld. Advocate did make arguments in detail is that the control imported is linked to the tuner module inside the TV and therefore it should be considered as a part of tuner module. As we have held above the item imported performs multiple functions and it cannot be considered as a tuner module by itself. The channel selection mechanism in this is linked to the tuner. 8. The tuner as described in the McGraw Hill Encyclopaedia of Science Technology in the case of Monochrome Receivers is described as under : Tuner. The tuner of a television receiver selects the desired channel and converts the frequencies received to lower frequencies within the passband of the intermediate-frequency amplifier. For very-high-frequency (vhf) reception the tuner generally has 12 discrete positions, corresponding to channels 2-13. For ultra-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vers normally have controls for convergence, hue and saturation. The convergence controls considered servicing adjustments only, adjust the relative amplitudes and phases of the signal components that are added together to form the proper wave-forms for the convergence yoke. The hue control usually adjusts the phase of the burst-controlled oscillator and alters all the colors in the image in a systematic manner comparable to the effect achieved when a color circle diagram is rotated in one direction or the other. The proper setting for the hue control is normally determined by observing skin tones on actors and actresses. The saturation control, frequently labeled chroma or simply color, adjusts the gain of the chrominance circuits relative to the monochrome channel and controls the saturation or vividness of the reproduced colors. When this control is set too low, the colors are all pale or pastel, and when it is reduced to zero, the picture is seen in black and white only. 9. A perusal of the above shows that channel selection mechanism functions in relation to the tuner. But the module in question in addition to the channel selection mechanism has other controls incorporated t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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