Document Fragment View

Matching Fragments

(b) The Ld. JCDR while re-iterating the above findings and taking us through the same, also relies upon page 232 of the 'World Book Encyclopedia'. The relevant portion of which reads as follows:-

"Remote Control is the control of a system from a distance. The system may range from the television set to a guided missile or satellite, and the distance may be a few feet or thousands of miles. Remote control improves the ease and efficiency of operating various mechanisms. It also helps perform certain tasks that otherwise would be too difficult or dangerous.

to submit that the TVs in question, without 'hand operated command device' but with infrared ray window with inbuilt circuit should be considered as TVs with remote control facility.

(c) The appellants have contested on the grounds:-

(i) Frequency matched handsets were not supplied alongwith the TV sets, therefore having infrared ray window on the sets would not amount to the set being 'with remote control facility'. In view of the 'World Book Encyclopedia' as relied upon by the Department indicates that 'remote control requires a device called a command unit, by which the human operator can avail the facility of the system. Without such a device, the beam of infrared rays to the window, where they are converted to an electric signal. Without a command control device, a system would be incomplete system and not a facility. Since without frequency matched handsets, the TVs would not have facility of remote control as per technical terms, trade parlance or commercial understanding. They have cleared other TVs with handsets wherein, they have not claimed the benefit of such an exemption.
which was submitted to show the pre-set mind condition, of the Commissioner to discard what was binding on him.
(v) On a consideration of the description in encyclopedia, on what a Remote Control Facility should be constituted, as relied upon by Revenue and from the same, it would be evident that "remote control, requires a device called a command unit; by which the human operator sends signals that control the system" and it further explains that "kinds of remote control systems could be grouped according to the way the command unit sends signals to the system." For a TV Set, it specifies, "Infrared remote control is used to operate such devices as TV sets and video cassette records (VCRs). A device called a photodetector receives the beam of infrared rays from the command unit. The photodetector converts the rays into electronic signals, which control the on-off switch, channel selector, and volume." Which conclusively leads to a position that command unit is sine qua non for a remote control facility.
(vi) Therefore, the reliance of the JCDR on the following wordings in the Encyclopedia:
A remote control television set has a device that sends a beam of infrared rays to the set, above, left. A photodetector converts the rays to an electronic signal and sends it to a remote control unit, above right. This unit controls the on-off switch, volume, and channel selector.
that there is an infrared window sensors and circuit etc., and that should constitute remote control facility in the TV cannot be upheld. Since a remote control facility, is a system, as explained in the Encyclopedia relied upon by the Revenue. The command unit, which is the hand held unit to send the signals, is an essential requirement of that control system. Without the hand held control unit, the system would not exist or and would be an incomplete facility. An incomplete remote control facility, is not what is contemplated in the notification, it contemplates a full system or complete facility. Therefore, TV sets with only the infrared ray window consequential circuits inside, would not constitute to be a TV set 'with remote facility'.