https://www.taxtmi.com/caselaws?id=340630 CD-ROMs cleared as containing educational material, journals, periodicals or newspapers were claimed as exempt under Notification No. 6/2006-CE. The department denied exemption on a presumption that the disputed CD-ROMs were video games, but no samples were drawn and no reliable evidence was produced to establish that the goods fell outside the notification. In the absence of sampled or other credible evidence of contents, the denial of exemption could not be sustained and the assessee was entitled to the benefit of doubt. Duty, interest and penalties were therefore set aside, and the assessee obtained complete relief. en-us Tue, 21 Feb 2017 00:00:00 +0530 Fri, 17 Nov 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340630 CD-ROMs cleared as containing educational material, journals, periodicals or newspapers were claimed as exempt under Notification No. 6/2006-CE. The department denied exemption on a presumption that the disputed CD-ROMs were video games, but no samples were drawn and no reliable evidence was produced to establish that the goods fell outside the notification. In the absence of sampled or other credible evidence of contents, the denial of exemption could not be sustained and the assessee was entitled to the benefit of doubt. Duty, interest and penalties were therefore set aside, and the assessee obtained complete relief. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340630