T.P. Nambiar, Member (J) - (1.) THESE three appeals are presented by the above -captioned appellants against a common order passed by the Collector of Central Excise and Customs (Appeals), Pune in order No. P 338/93 dated 31 -12 -1993. In terms of that order, he dismissed the appeals filed by the appellants against the orders passed by the Assistant Collector of Central Excise, Pune denying them the benefit of Notification 57/93, dated 28 -2 -1993.
(2.) THE facts of this case are that the appellants before us are engaged in the manufacture of consumer electrical products like radio, stereo recorder, cassette recorder and parts thereof falling under Chapters 8527.00, 8529.00, etc. of the Central Excise Tariff. The radio sets manufactured by the appellants are having in -built facility like sound recording and reproducing appliances. The appellants classified their goods under Chapter 8527.00 and claimed benefit of Notification 57/93, dated 28 -2 -1993 which allows concessional rate of duty to radio sets including transistor sets at 10% ad valorem. However, the Id. Assistant Collector denied this concessional rate of duty on the ground that the goods manufactured by them were not radio sets/transistor sets in view of the fact that they were also having facilities of sounding and reproducing the same. Their classification lists, however, approved under Chapter 8527.00, but they were denied the benefit of abovesaid notification.
(3.) AGAINST that order, they approached the Collector (Appeals) which resulted in the impugned order. The Collector (Appeals) held that the notification mentions transistor sets and radio sets. He held that the description given in the tariff is not material and irrespective of that description, the description in the notification alone has to be taken into consideration. He therefore, held that in common parlance as well as in the trade people do not consider radio sets and radio cassette records or stereo is radio records as one and the same. He held that radio sets and transistor sets are well -recognised trade terms which do not have sound recording or sound reproducing facility and, exemption, cannot be extended to these radio sets or transistor sets. He, therefore dismissed the appeal. Ld. Advocate, Sh. Hidayatullah alongwith Sh. Vikram Nankani appeared for the appellants and the Ld. S.D.R., Shri K.K. Jha appeared for the respondent in these appeals.;