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.
85.28 Broadcast television receiver Rupees 900 per set sets other than monochrome sets of screen size exceeding 36 centimeters Notification No.
68/86 was rejected by the Assistant Collector and the Appellate Collector on the ground that the respondent was manufacturing Video projector and as such they were liable to pay central excise duty in terms of the Notification No.
ii Video monitors and Twenty five per cent ad Video projectOrs.
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.
The Projection Television sets manufactured by the respondent companypany are sold under the brand names Hotline Projectavision 203, Hotline Projectavision 303, Hotline Projectavision 503 and Hotline Projectavision 222.
85.28 i television sets in Twenty five per cent ad companybination with, video valorem recording or reproducing apparatus.
160/86 dated March 1,1986 companytains the following entry at Serial No.
valorem The claim of respondent for grant of exemption under Notification No.
19 in the said numberification is as under 19.
A single set companysists of a projection unit and a screen.
This appeal by the Central Excise Department through the Collector of Central Excise Meerut is against the order of the Tribunal.
10 10.
The Assistant Collector Central Excise and the Collector of Central Excise Appeals answered the question in the negative and against the respondent.
