Supreme Court · 1993 INSC 243 · Decided 20 July 1993
Collector of Central Excise v. M/S Fusebase Eltoto LTD.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 243 · [1993] SUPP. 1 S.C.R. 315
- Case number
- CIVIL APPEAL No. 3005/1991
- Decided
- 20 July 1993
- Bench
- KULDIP SINGH, P.B. SAWANT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944: Section 4-Notifications No. 68/86 and 160/80-'Projection television sets~eld, are covered under the descrip­ tion of "Video projectors" in tenns of notification No. 160/86 and liable to central excise duty. A B c The respondent company manufactured unit' and a screen. The projection unit placed at a distance from the screen was capable of receiving television broadcasts and was designed to produce images upto 65 times the size of a conventional D television and to accommodate various inputs such as video cassette recorder, personal
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