https://www.taxtmi.com/caselaws?id=123664 Plastic housing for video cassettes without magnetic tapes was treated as excisable goods and classified under sub-heading 3926 of the Central Excise Tariff Act, following earlier Tribunal authority; the contrary view of the Commissioner (Appeals) was rejected. Penalty under Rule 209A of the Central Excise Rules was not sustainable against the respondent because the goods were manufactured and seized from the job worker, who was treated as the manufacturer on the facts found. The classification issue thus favoured Revenue, while penalty relief remained with the respondent. en-us Mon, 21 Apr 2008 00:00:00 +0530 Wed, 19 Sep 2012 10:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123664 Plastic housing for video cassettes without magnetic tapes was treated as excisable goods and classified under sub-heading 3926 of the Central Excise Tariff Act, following earlier Tribunal authority; the contrary view of the Commissioner (Appeals) was rejected. Penalty under Rule 209A of the Central Excise Rules was not sustainable against the respondent because the goods were manufactured and seized from the job worker, who was treated as the manufacturer on the facts found. The classification issue thus favoured Revenue, while penalty relief remained with the respondent. Case-Laws Central Excise Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123664