TaxTMI 
TaxTMI 
2000 (9) TMI 456
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.... : S/Shri R.V. Desai, with Nitin Vatkar, Advocates and Vipin Jain, Chartered Accountant, for the Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The applications are for waiver of deposit of the following amounts demanded from each of the applicants : (a) Vijayata Audio World - Rs. 25,46,488/- duty and equa....
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....ording was on job-work, the audio cassettes on which the recording was done being supplied by the principals. In the impugned order, the Commissioner finds that in determining the cost of manufacture of job-work, the cost of the master tapes (which were copies by the job-workers) ought to have been included. Since the cost of these masters was not available to the department, not having been discl....
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.... on, what appears to us to be entirely an irrational basis. We were informed that each time a recording programme is undertaken, the recorder makes a copy of the master referred to as sub-master and returns the master to its owner. The copies which are meant for retail customers are recorded from this sub-master. If the cost of the master tape is to be included in the value of the copies tapes, th....
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....but only insisted that the deposit should be made. 6. As we have noted, the method adopted by the Commissioner for calculation of the sale price of cassettes is prima facie irrational and totally unconnected with the duplication done by the job-worker. Various other factors such as the cost of copy right, the demand under a particular time for a particular piece of music would enter into c....