2013 (5) TMI 163

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.... PER SAHAB SINGH: This is an appeal filed by M/s. Bhola Plastic Industries Pvt. Ltd. (hereinafter referred to as appellant) against the Order-in-Appeal No. 63-64/ CE/DLH, 2012 dtd. 26.10.2012. Brief facts of the case are that the appellant are engaged in the manufacture of Audio CDs/ Video CDs and CD Rom Software Application MP3 falling under chapter 85 of the first Schedule of the Central Ex....

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.... appeals. 2. Heard both the sides. 3. We find that issue in this appeal is dutiability of the blank CD created during the process of replication of Audio CDs, Video CDs and CD Rom Software. We find that the issue has been settled vide Order No.A/55631/2013 dtd.19/02/2013 in case of M/s.Pearl Engineering Co. relying upon the decisions of Honble High Court of Delhi in case of Siddharth Optica....