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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM ...

Central Excise

March 24, 2017

Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - 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 - AT

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