https://www.taxtmi.com/caselaws?id=73677 The bench set aside the lower authorities' decisions due to lack of specificity in assessing dubbed feature films for duty concession under Notification No. 275/77-C.E. The Collector (Appeals) had granted blanket concessions without individual assessment, contrary to Tribunal decisions requiring distinct evaluations. The judgment emphasized the necessity of aligning cases with relevant precedents and issuing detailed orders based on specific characteristics of dubbed films to determine eligibility for duty concessions. en-us Mon, 25 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73677 The bench set aside the lower authorities' decisions due to lack of specificity in assessing dubbed feature films for duty concession under Notification No. 275/77-C.E. The Collector (Appeals) had granted blanket concessions without individual assessment, contrary to Tribunal decisions requiring distinct evaluations. The judgment emphasized the necessity of aligning cases with relevant precedents and issuing detailed orders based on specific characteristics of dubbed films to determine eligibility for duty concessions. Case-Laws Central Excise Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73677