( 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.