2015 (9) TMI 466

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.... Kumar, Adv., Ms. Sunita Rani Singh, Adv., Mr. Jitin Singh, Adv., Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. Chranya L. Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. Aditya Bhattacharya, Adv., Mr. R. Ramchandran, Adv. ORDER This appeal arises from the order dated 12.12.2005 passed by the Customs, Excise & Service Tax Appella....

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....ture tube sizes contain special circuits for woofer audio output. It was on that basis in the show cause notice the Revenue took the position that the said woofers were integral part of the colour TV and, therefore, MRP method based assessment would be applicable thereto. In the reply filed by the assessee it was explained that woofers were not the integral part of the colour TV and they could fun....