TMI Blog2020 (1) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of the parts of the TV set being transported from the factory of the appellant, the parts manufactured by it are already identified as distinct units, thus the Revenue had rightly classified the goods- product as complete Television set even though it was subsequently disassembled, there are no justifiable reason to take a view different than the one taken by the Hon ble Supreme Court. Appeal dismissed. - Excise Appeal No.70167 of 2016 - FINAL ORDER NO.70073/2020 - Dated:- 10-1-2020 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajesh Kumar, Advocate for Appellant Shri Anupam Kumar Tiwari, Authorized Representative for Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 2001 to 31 July, 2001 raising the demand to the extent of ₹ 43,31,748/-. The said demands stand confirmed by the Original Adjudicating Authority totaling to the extent of ₹ 1,16,82,020/- along with confirmation of interest and imposition of penalty to the extent of ₹ 20 lakhs and ₹ 10 lakhs in terms of Rule 173 Q of Central Excise Rules read with Rule 25 of the said Rules. The order passed by the Commissioner is impugned before the Tribunal. 3. After hearing both the sides duly represented by Shri Rajesh Kumar learned advocate appearing on behalf of the appellant and Shri Anupam Kumar Tiwari, leaner A.R., we note that the crux of the issue relates to the correct classification of the products man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assembly was manufactured by the party by mounting various integrated circuits and components, they loose their character as a part and are called as sub-assemblies and various sub-assemblies like cabinet assembly, chassis assembly etc have essential character of TV receiver. The appellant has complete facility to manufacture the CTVs. The various sub-assemblies along with picture tubes and other component parts are captively used by appellants to manufacture CTVs and the same are also sent to the buyers for specific models which can simply be assembled at the buyers end. The process undertaken by the buyer at their end was only fitting of the assembly and sub-assembly in the chasis and connection of wire/cables. No activity of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, his contention is that in case of Salora International Ltd. the manufacturer was first assembling all the pats in his factory so as to check the working of the CTVs and thereafter the goods were being unassembled and cleared as parts. However, we note that the said factual difference, if at all, does not distinguish the present case from the facts of the case available in the decision of the Salora International Ltd. Even if the said fact is taken into consideration, the same will not make substantial difference inasmuch as in terms of interpretative Rule 2(a), the incomplete television or unfinished television having essential character of television is to be assessed as complete television when removed in unassem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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