https://www.taxtmi.com/caselaws?id=73425 The Tribunal dismissed the appeal, affirming the Collector (Appeals) decision to set aside the duty demand for the respondents regarding dubbed versions of films. The Tribunal held that distinct soundtracks in original and dubbed versions warranted separate exemptions, contrary to the Assistant Collector's decision. As a result, the respondents were found entitled to exemptions for the dubbed versions, and the duty concession for the original versions did not render them ineligible for further exemption. en-us Fri, 20 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73425 The Tribunal dismissed the appeal, affirming the Collector (Appeals) decision to set aside the duty demand for the respondents regarding dubbed versions of films. The Tribunal held that distinct soundtracks in original and dubbed versions warranted separate exemptions, contrary to the Assistant Collector's decision. As a result, the respondents were found entitled to exemptions for the dubbed versions, and the duty concession for the original versions did not render them ineligible for further exemption. Case-Laws Central Excise Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73425