2018 (2) TMI 557

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....ri 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 conducted at the business premises of the asses....

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....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 the appellant is entitled to get this benefit.&nbsp....