https://www.taxtmi.com/caselaws?id=93351 Video cassette housings without magnetic tape were treated as plastic articles rather than recorded or unrecorded media, and the exemption was accepted. The alleged shortage of 500 cassettes was not treated as clandestine removal because contemporaneous correspondence and stock records supported transfer to the assembly section, so the duty demand was set aside. Confiscation of plastic component kits and 10 cassettes was remanded for further factual verification on recordal and factory premises issues. The company's penalty was sustained, the General Manager's penalty was reduced, and the Sales Representative's liability was not fully set aside. en-us Tue, 24 Aug 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93351 Video cassette housings without magnetic tape were treated as plastic articles rather than recorded or unrecorded media, and the exemption was accepted. The alleged shortage of 500 cassettes was not treated as clandestine removal because contemporaneous correspondence and stock records supported transfer to the assembly section, so the duty demand was set aside. Confiscation of plastic component kits and 10 cassettes was remanded for further factual verification on recordal and factory premises issues. The company's penalty was sustained, the General Manager's penalty was reduced, and the Sales Representative's liability was not fully set aside. Case-Laws Central Excise Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93351