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Taxability of goods manufactured – ‘Parts of Television Receivers’ falling under Tariff Entry 8529 OR ‘Television Receivers’ under Tariff Entry 8528
Case Law Details
- Case Name
- M/S Salora International Ltd. Appellant Vs Commissioner of Central Excise, New Delhi Respondent (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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The issue under consideration in this appeal is whether the goods manufactured by the appellant are liable to be taxed as ‘Parts of Television Receivers’ falling under Tariff Entry 8529 of the Central Excise Tariff contained in the First Schedule to the Central Excise Tariff Act, 1985 (in short ‘the Tariff’) or as ‘Television Receivers’ under Tariff Entry 8528 of the Tariff, for the year 1989-90.
The appellant is a manufacturer of various components of television sets. The components are manufactured at its factory at Delhi. Thereafter, the said components are assembled in the ...
