Godfrey Philips India Ltd. vs Collector Of Central Excise on 24 September, 1992
3. Shri Gopal Prasad, Advocate, appearing for the appellants in both the appeals stated that the goods, as mentioned in their classification list, are 4 band transistor radio with brand name "Bush" (with cassette recorder player, turn table and speakers Model No. MTS 600) and 4 band transistor radio brand named "Bush" (or Regelect of Fujisan) with cassette recorder player, with turn table and without speakers Model MTS 600. It was his submission that combination of turn table will not make any difference to the classification of the transistor radio for the purposes of Notification No. 160/77-C.E. He submitted that turn table was only a record player and was only an additional attachment combination to the transistor radio with cassette recorder player. He relied on the Tribunal's decision in the case of Philips India Ltd. v. Collector of Central Excise, Pune -1996 (81) E.L.T. 375 (Tribunal).