TMI Blog1999 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents. [Order per : Gowri Shankar, Member (T)]. These five appeals are against the common order of the Collector, confirming a demand for duty on M/s. Tolaram Electronics, the assessee, on goods which he found manufactured and cleared by it without payment of duty, imposing penalty on V.R. Shah, Excise In-charge of the assessee; A.P. Kapadia, General Manager; N.K. Aswani, Director; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Entry No. 38 of Notification 132/86 up to 1-3-1988 and thereafter Entry 39 of Notification 53/88. 4. On this question, the Collector has refused to accept the assessee s plea that such video cassette housings were supports for the tapes and correctly classifiable as an article of packing or conveyance of the tapes under Heading 39.23. He found that the goods were solely used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd audio cassette without magnetic tape. The contents of Note 2(c) to Section XVI which refers to spools, cops, bobbins and similar supports obviously must take into its ambit video and audio cassette included in such supports in the notes to Heading 39.23. The active or the significant component in a video cassette is a magnetic tape on which images or sound or both are recorded. The housing is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into the value of the goods and the duty paid thereon. This would be more appropriately done by the Commissioner because this .is contingent upon the liability to exemption to be determined. 8. It is also contended before us that the Commissioner, in determining the amount of penalty on each of the employees, has not appreciated the extent of involvement of each of them in the evasion of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .23. The matter is now remanded to the Commissioner to determine the eligibility of goods to the notification and thereafter work out duty payable and consequently the penalty, if any, imposable on the other appellants. The Commissioner shall, after considering the material that the appellant may produce before him within two months, pass orders on these aspects according to law. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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