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Television and Components and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... able by a command unit, which was supplied to the customers by the dealers of the noticee and relying upon the statement of an electrical engineer of the manufacturers factory, that the aforesaid tv sets had inbuilt receiver circuits and that one command unit which could be used for one model could be used for another, provided the internal circuits of the two models matched and the fact that the admitted position emerging was that for operating tv model ..... that no businessman would incur any additional costs without attendant profits for incurring the same, hence, the claim of the manufacturer that the 4 models of the tv sets in this case were 'without remote control facility' was without ..... proceedings to determine the first issue as formulated by the adjudicator and determined, it is found:- (a) the adjudicator has held, that since the word 'facility' was not defined in the notification, by giving the plain meaning from the 'concise oxford dictionary" which gives the meaning of the word 'facility' to be 'equipment or resources for doing something,' it was to be held that, it was not necessary for the tv sets having a 'remote control facility' should invariably be supplied with a ' ..... under the provision of rule 9(2) of the central excise rules, 1944 read with the proviso to section 11a of the central excise act, 1944 ..... the war, united states scientists began to experiment with non-military uses of rage door openers in the late 1940's, and remote control tv became available in the .....

Television and Components Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC13

..... operatable by a command unit, which was supplied to the customers by the dealers of the noticee and relying upon the statement of an electrical engineer of the manufacturers factory, that the aforesaid tv sets had inbuilt receiver circuits and that one command unit which could be used for one model could be used for another, provided the internal circuits of the two models matched and the fact that the admitted position emerging was that for operating tv model ..... that no businessman would incur any additional costs without attendant profits for incurring the same, hence, the claim of the manufacturer that the 4 models of the tv sets in this case were 'without remote control facility' was without ..... proceeding to determine the first issue as formulated by the adjudicator and determined, it is found :- (a) the adjudicator has held, that since the word 'facility' was not defined in the notification, by giving the plain meaning from the 'concise oxford dictionary' which gives the meaning of the word 'facility' to be 'equipment or resources for doing something,' it was to be held that, it was not necessary for the tv sets having a 'remote control facility' should invariably be supplied with a ' ..... under the provision of rule 9(2) of the central excise rules, 1944 read with the proviso to section 11a of the central excise act, 1944 ..... the war, united states scientists began to experiment with non-military uses of rage door openers in the late 1940's, and remote control tv became available in the .....