TMI Blog2001 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that the appellants were 100 per cent Export Oriented Undertaking (EOU) holding a central excise registration and customs license for manufacture of black white and colour television sets and their sub-assemblies. The appellants were importing parts of televisions without payment of customs duty and were manufacturing colour televisions and T.V. sub-assemblies and exporting the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods produced or manufactured in 100 per cent EOU or free-trade zone and allowed to be sold in India whereas the coloured picture tubes with deflecton yoke were neither produced or manufactured by the appellants. 2.The contention of the revenue is that mere fixing of deflection yoke with colour picture tube does not amount to manufacture. Whereas the contention of the appellants is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te which is as under : "1. Put cotton tape around the neck portions where the deflection yoke and magnet assembly are mounted. 2. Fix deflection yoke, to contact it to the funnel of colour picture tube. 3. Set a magnet assembly to the position where the centre of the purity magnet corresponds to the centre of G1 G2 electrodes. Align each knob of magnets so that each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... field with a coil. There is no dispute that these sub-assemblies are being exported as well as sold in the domestic market by the appellants. 5.From the above, it is clear that process of fixing the deflection yoke with the picture tube by way of yamming process and then adjusting them electronically to keep proper light rays on screen, is a manufacturing process and by this process a new and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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