2001 (8) TMI 734

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...., for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order]. -  The issue involved in all the three appeals is identical and as such is being disposed of by a common order. 2. The appellant is engaged in the manufacture of pre-recorded audio-cassettes falling under Sub-heading 8524.32 of the Central Excise Tariff. The dispute involved in the present appeal ....

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....Asstt. Commissioner was confirmed by the Commissioner (Appeals) vide the impugned order. Hence the present appeal. 4. I have heard Shri S.K. Bagaria, ld. Advocate appearing for the appellant and Shri A.K. Chattopadhyay, ld. JDR for the Revenue. 5. The appellants' main contention is that the reasoning of the authorities below that the defective goods received back in their factory a....

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....nbsp;      1994 (74) E.L.T. 903 - CCE v. Kinariwalla RJK Indus. (iv)       1990 (50) E.L.T. 96 - Tata Tea Ltd. v. CCE (v)        1990 (50) E.L.T. 130 - Orissa Cement Ltd. v. CCE (vi)       2000 (116) E.L.T. 497 - CCE v. Kothari Products Pvt. Ltd. (vii)  &nbs....

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....es. The cassettes remains cassettes falling under the same Tariff heading and as such they have to be held as belonging to the same class. This has been the ratio of the various decisions relied upon by the appellants. I may refer to one or two of the cases relied upon by the appellants. In the case of Dyestuff Indus. Ltd. referred supra the goods returned were dye intermediate and the goods repro....