https://www.taxtmi.com/caselaws?id=334606 The Tribunal ruled in favor of the appellant, a job worker assembling audio cassette components, regarding liability for central excise duty. It was determined that no new product emerged from the assembly, leading to the appellant's non-tax liability. The classification of components under CTH 3926 was upheld as opposed to CTH 8523.12, deeming the duty demand unsustainable. Additionally, the valuation of assembled components was found arbitrary, supporting the decision to set aside the duty demand. The appellant's role as job workers and the absence of a new product resulted in the Tribunal setting aside the impugned order and allowing both appeals in favor of the appellant. en-us Thu, 06 Oct 2016 00:00:00 +0530 Thu, 30 Mar 2017 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334606 The Tribunal ruled in favor of the appellant, a job worker assembling audio cassette components, regarding liability for central excise duty. It was determined that no new product emerged from the assembly, leading to the appellant's non-tax liability. The classification of components under CTH 3926 was upheld as opposed to CTH 8523.12, deeming the duty demand unsustainable. Additionally, the valuation of assembled components was found arbitrary, supporting the decision to set aside the duty demand. The appellant's role as job workers and the absence of a new product resulted in the Tribunal setting aside the impugned order and allowing both appeals in favor of the appellant. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334606