TaxTMI 
TaxTMI 
2003 (7) TMI 343
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.... for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 6.99 crores approximately and equal penalty, demanded and imposed on the ground that the activity undertaken by the applicant of packing in plastic cases (referred to as jewel boxes), containing labels on them indicating details of the product, the recorded audio and video com....
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.... incidental or ancillary to sale. On the analogy of this judgment, the individual compact discs are fit for sale used by the buyer just as the Supreme Court found that individual cigarette is not for consumption. 3. We are not able to accept the contention that the departmental representative raises, that by application of Note 6 to Section XVI of the tariff, the process undertaken by the ap....
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....udgment has taken a different view. 4. The applicant has also strong case on limitation. By its letter dated 11th August 1997, the applicant intimated to the Superintendent of the fact that it had commenced the activity. The answer that the Commissioner gives to this contention, that there is no proof that the letter was acknowledged, ignoring the fact that it is signed by her office. She co....