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1997 Supreme(SC) 1590
SUPREME COURT OF INDIA
COLLECTOR OF CENTRAL EXCISE, Ahmedabad
Vs.
TELEVISION and COMPONENTS Private Limited
Decided on December 4, 1997
Interpretation of the term 'clock' for the purpose of excise duty leviability
Headnote:
Excise Duty - Television Set with Timer - Leviability of excise duty on a television set with a timer
Fact of the Case:
Dispute over the leviability of excise duty on a television set with a timer
Finding of the Court:
The tribunal dismissed the appeals, upholding that a television set with a timer is not the same as a television set with a clock
Issues: Controversy over whether a television set with a timer is equivalent to a television set with a clock for excise duty purposes
Ratio Decidendi: The tribunal's finding that a timer is not the same as a clock is upheld as a finding of fact
Final Decision: The appeals are dismissed with no order as to costs
( 1 ) THE dispute in this case is about the leviability of excise duty on a television set with the timer. The contention of the appellant before the tribunal was that a television set attached with a timer is as same as a television set attached with a clock. The tribunal has not accepted the contention that a timer is a clock. This finding is entirely a finding of fact. It has not been shown how the tribunal has fallen into an error in this case. The appeals, therefore, are dismissed. There shall be no order as to costs.
