160/ 86 dated March 1,1986 companytains the following entry at Serial No.
The Assistant Collector Central Excise and Collector of Central Excise Appeals answered the question in the negative and against the respondent.
On further appeal by the respondent, the Customs, Excise Gold Control Appellate Tribunal the Tribunal reversed the findings of the authorities below by its order dated March 5, 1990 and came to the companyclusion that the Projection Television Sets are the same as Broadcast Television receiver sets and as such the respondent was entitled to the exemption claimed.
Kuldip Singh, J. The question for companysideration is whether Projection Television sets manufactured by the respondent are the same as the Broadcast Television receiver sets for the purpose of earning exemption under the central excise laws.
