TMI Blog2001 (3) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : C.N.B. Nair, Member (T)]. Both these appeals relate to differential duty demands on Audio Cassettes. The appellants were job workers who carried out recording of music on cassettes against job contract. They paid duty at the time of the clearances of the tapes on assessable value comprising of price of audio tape and the recording charge received by them. The subsequent duty demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, the rental of premises, electricity and other costs and the profit earned by them in the recording work. He submitted that no elements of cost which they were aware have been excluded. He also submitted that part of the recording by them was in the nature of religious songs which were distributed as religious and philanthropic activities. No royalty is involved in respect of such songs. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant started paying duty on an additional value of Rs. 2/- from 20-1-98, the date on which they started charging Rs. 2/- per cassette towards the cost in dispute. 3. A perusal of the records show that no specific evidence has been adduced by the revenue about the existence of royalty and other charges in each of the cases. There is considerable force in the submission of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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