A.M. Electronics Corporation Vs. Commissioner of C. Ex. - Court Judgment

Excerpt:

1. the limited issue for consideration in this appeal is whether a benefit given to "radio sets" including "transistor sets" at sr. no. 10 of notification no. 57/73 of the central excise tariff would be available to radio sets connected with sound reproducing and recording equipment.2. this issue stands fully covered in the tribunal judgment in the case of philips india etd. v. c.c.e., pune - 1996 (81) e.l.t. 375. following the ratio of this judgment, we allow this appeal with consequential benefits.

Judgment:

1. The limited issue for consideration in this appeal is whether a benefit given to "radio sets" including "transistor sets" at Sr. No. 10 of Notification No. 57/73 of the Central Excise Tariff would be available to radio sets connected with sound reproducing and recording equipment.

2. This issue stands fully covered in the Tribunal judgment in the case of Philips India Etd. v. C.C.E., Pune - 1996 (81) E.L.T. 375. Following the ratio of this judgment, we allow this appeal with consequential benefits.