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S.L.PEERAN, V.K.ASHTANA
Collector of Central Excise, Bangalore – Appellant
Versus
BPL Sanyo Ltd. – Respondent
Per V.K. Ashtana :
This is a Revenue appeal against the order in Appeal No. 68/89 (B) dated 21.3.89 wherein video decks manufactured by the current respondents have been held classifiable under sub heading 8522 of the Central Excise Tariff Act. The Revenue appeal is on the ground that the said video decks should be classified under sub-heading 8521.00 inasmuch as they have already acquired all the essential characteristics of V.C.R. in terms of Rule 2 (a) of the Rules of interpretation of the said Act.
2. Heard Smt. Aruna N. Gupta, learned JDR for the Revenue and Shri G. Sampath, learned Counsel for the respondents.
3. Learned JDR submits that merely because a few items or accessories have not been added to the video deck it does not mean it has not acquired the essential characteristics of VCR. She reiterates the grounds of appeal.
4. Learned Counsel referred to the technical note prepared by one NP Ramesh, Senior Manager, R&D and also the two photographs. He submits that the photograph labelled as exhibit I shows the condition in which the said video deck is cleared from the factory. The second photo which is labelled as exhibit II shows additional items which are required to be
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