https://www.taxtmi.com/caselaws?id=233578 Blank CDs emerging during the replication of Audio CDs, Video CDs and CD-ROM software were held not to attract central excise duty because they arose as an intermediate product in the manufacturing process and were not treated as dutiable final goods. The Tribunal followed its earlier decision on the same issue, as well as the Delhi High Court ruling relied on there, and concluded that no duty was chargeable on the blank CDs. The impugned order was set aside and the appeal was allowed. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 06 May 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233578 Blank CDs emerging during the replication of Audio CDs, Video CDs and CD-ROM software were held not to attract central excise duty because they arose as an intermediate product in the manufacturing process and were not treated as dutiable final goods. The Tribunal followed its earlier decision on the same issue, as well as the Delhi High Court ruling relied on there, and concluded that no duty was chargeable on the blank CDs. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233578