1999 (3) TMI 164

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...., Advocates, for the Appellants. Shri C.P. Rao, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - These five appeals are against the common order of the Collector, confirming a demand for duty on M/s. Tolaram Electronics, the assessee, on goods which he found manufactured and cleared by it without payment of duty, imposing penalty on V.R. Shah, Excise In-charge of the a....

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....d by the Collector under Heading 85.23, and consequently it is entitled to the benefit of Entry No. 38 of Notification 132/86 up to 1-3-1988 and thereafter Entry 39 of Notification 53/88. 4.  On this question, the Collector has refused to accept the assessee's plea that such video cassette housings were supports for the tapes and correctly classifiable as an article of packing or conveyanc....

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.... included in that heading spools, cops, bobbins and similar supports including video and audio cassette without magnetic tape. The contents of Note 2(c) to Section XVI which refers to spools, cops, bobbins and similar supports obviously must take into its ambit video and audio cassette included in such supports in the notes to Heading 39.23. The active or the significant component in a video casse....

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....hs. It would then follow that the liability to penalty, if any would have to be redetermined taking into the value of the goods and the duty paid thereon. This would be more appropriately done by the Commissioner because this .is contingent upon the liability to exemption to be determined. 8. It is also contended before us that the Commissioner, in determining the amount of penalty on each....