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2013 (5) TMI 163 - AT - Central ExciseDutiability of the blank CD created during the process of replication of Audio/Video CDs and CD Rom Software - Held that:- Following the case of M/s.Pearl Engineering Co. relying on Siddharth Opticals Disc Pvt. Ltd. Vs. Union of India [2013 (1) TMI 331 - DELHI HIGH COURT] no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software. In favour of assessee.
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