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2017 (3) TMI 1133 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 01.03.2006 - denial on the ground that manufacturing/replicating of CD ROM were not of Educational nature - Held that: - The Revenue has presumed that no-educational nature means ‘Video Games’ and consequently held that they are not covered by the N/N. 06/2006-CE dated 01.03.2006 - In the absence of any evidence on record that non-educational CD-ROMs containing journal, periodicals (magazines) or news paper are CD-ROMs of ‘Video Games’, the benefit of doubt goes to the assessee - benefit of notification allowed - demand set aside - appeal allowed - decided in favor of appellant.
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