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M/s. Shivam Enterprises Versus CCE, Delhi-II

2016 (11) TMI 624 - CESTAT NEW DELHI

Levy of central excise duty - activities of assembling the various components of audio cassettes into CO cassettes on job charges - job work - audio cassettes without magnetic tape or ribbon (C-0 cassettes) - Held that: - reliance placed on the decision of the case Collector of Central Excise, Mumbai Vs. Shemaroo Video Recording P. Ltd. [1999 (2) TMI 151 - CEGAT, NEW DELHI] where it was held that assembly of video cassettes with magnetic tapes will not amount to manufacture - the various compone .....

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both the show cause notices whereas the Original Authority held that classification under CTH 852312, though the Board classified the components of audio cassettes under CTH 39.26. Further, we also note that valuation adopted is arbitrary and without any justification. The of principal supplier of components, who received back the assembled (C0) considered without any detailed examination - the duty demand against the appellant is held to be not sustainable - appeal allowed. - Excise Appeals No .....

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that based on the certain intelligence, the officers of central excise conducted certain verification in the premises of the appellants, in December, 2000. The officers seized assembled pleces of branded audio cassettes without magnetic tape or ribbon (C-0 cassettes) and raw materials like shell, chakki, paper, goli, etc. Based on follow-up investigation, proceedings were initiated against the appellant. Show cause notice dated 21.06.2001 was issued proposing confiscation of seized goods. Anoth .....

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It was held that the appellants are liable to central excise duty on assembled components of C0 cassettes. 3. Ld. Counsel for the appellant submitted that they were receiving various components of audio cassettes like shell/plastic cover engraved with brand name, plastic rollers, pressure pads, shield, leader with hub, paper, screws. These components were assembled manually without aid of power or machine and the assembled components of audio cassettes without any magnetic tapes were returned b .....

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mand was contested on the question of excisability, quantification and on limitation. It was contended that the, appellants are only job workers and the valuation adopted is contrary to the law laid down by the Hon'ble Supreme Court in Ujjagar Prints. 4. Ld. AR defended the orders of the lower authority and reiterated the findings. 5. We have heard both the sides and perused the appeal records. 6. The main point for decision is that the appellant's liability to central excise duty for th .....

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it cannot be considered as a functional audio cassette without a magnetic Vape. We note that a similar matter regarding tax liability of video cassette was considered by the Tribunal in Collector of Central Excise, Mumbai Vs. Shemaroo Video Recording P. Ltd. - 1999 (108) ELT 457 (Tribunal). In the said case, the Tribunal relying on the earlier decision in British Physical Laboratories (India) Ltd. - 1990 (50) ELT 567 (Tribunal) held that assembly of video cassettes with magnetic tapes will not .....

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