2018 (2) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hi, Advocate for the appellants Shri Ajay Kumar, Jt. Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed against Order-in-Original No: 23//06 dated 05/10/2006. 2.  The brief facts of the case are that the appellant is engaged in the manufacture of printer ribbons in spools and cartridges for audio cassettes, etc.  A search was cond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he parties, it appears that at the relevant time the appellant was engaged in the manufacture of recorded audio cassettes.  As per Notification No. 48/1994 dated 01/03/1994 (Sr. No. 4) recorded audio cassettes attracts 'nil' rate.  Similarly in the Notification No. 16/96-CE dated 23/07/1996 (sr. No. 105) recorded audio cassettes attracts nil rate of duty. When it attracts 'nil' rate th....