TMI Blog2015 (9) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... essment is for television set and not for its accessories. - order of the tribunal [2005 (12) TMI 149 - CESTAT, NEW DELHI] sustained - Decided against the revenue. - Civil Appeal No(s). 3558/2006 - - - Dated:- 1-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Jaideep Gupta, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Ritesh Kumar, Adv., Ms. Sunita Rani Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was issued to the respondent, it was alleged that during the course of investigation it was noticed that AKAI brand colour TVS were being sold with audio output viz. 300 PMPO woofer. The O.M. in respect of 25 and 29 colour TV clearly show woofer as integral part of colour TV. During search conducted subsequently, it was noticed that the AKAI brand colour TVs of these picture tube sizes contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue is in regard to the price of woofer. The Commissioner has found that, as a matter of fact, woofer is not a part of Television set and that they are being cleared and sold separately. This was the case, prior to introduction of assessment under Section 4A(MRP). The MRP based assessment is for television set and not for its accessories. The MRP based assessment is for Television set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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