TMI Blog1981 (9) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of personal hearing and have examined the records of the case. 2. Government observe that the issue involved in this case is whether clearance of projector heads, sound heads and arc lamps manufactured by the assessee and sold together would constitute clearance of a complete cinematograph projector classifiable under Item 37B(a) of Central Excise Tariff or it would constitute clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embled condition or otherwise and not in a completely assembled condition or otherwise . And therefore according to the petitioner by virtue of the said explanation whether the projector is capable of functioning at the time of clearance or not is irrelevant for the purposes of assessment. Government now fail to see how the use of the word completely used in the explanation to the said tariff it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72 as well as Notification No. 100/72, dated 17-3-1972 it is obvious that a combination of projector head, sound head and arc lamp is not classifiable as parts of cinematograph projector. According to the petitioner the practice all along had been to assess the combination of projector head, sound head and arc lamp whenever they are cleared together as cinematograph projector at 20% ad valorem on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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