sought to be placed in the decision in the matter of Super Cassettes India Limited vs. Union of India reported ... case as well as of the Allahabad High Court decision in Super Cassettes case.
11. While disputing the contention regarding absence of machinery provision
computer for the purposes of excise duty. To give, an example, a cassette-recorder will not function unless a cassette is inserted ... recognized to be different and distinct articles. The value of the cassette, if sold along with the cassette-recorder, cannot be included in the assessable
Office of the Collector of Central Excise, Bombay & Rajkot stating that cassette tapes for sound recorded (Blank Cassette) would not attract duty again ... used in the making of pancakes whereas pancakes are used in the cassettes of video tapes. In other words, there is no change
assessee is engaged in the
business of manufacturing and sale of Audio Cassettes & CD‟s, Production
and distribution of features film.
5. During ... this master plate,
the Assessee Company makes several copies of audio cassettes
which are ultimately sold in the market. The master plate is
similar
activities are obtaining the video rights from producers and manufacturing of video cassettes and sales thereof. This firm is also engaged in the purchase ... found that there was
suppression of production of video cassettes on a large scale. On the basis of
enquiries carried out at M/s Time
contain Sub-assemblies (Electronic populated Ptd. circuit Brands) of a Stereo Radio Cassette recorder and the remaining 139 Pkgs. had not been opened in view ... containing besides other components of Radio Cassette Recorders prepared cabinets of make National Model RX-4960F duly affixed with metalic plates bearing markings "Dyanora
Super Cassettes Industries (P.) Ltd. vs Commissioner Of Income-Tax on 30 March, 1992
Equivalent citations: [1992]41ITD530(DELHI)
ORDER --Change of opinion
Ratio:
Every ... engaged in the business of manufacturing of pre-recorded audio and video cassettes, as also blank audio and video cassettes, has filed this appeal aggrieved
Super Cassettes Industries Ltd. vs Collector Of Customs on 18 September, 1991
Equivalent citations: 1992(37)ECC132, 1992(58)ELT105(TRI-DEL)
ORDER
Unit price for T-120 Video Cassette Tapes has been given as US $ 15.53 for quantity slab of 20,000 units, $15.40 for quantity slab ... document it could be seen that the price for T-120 video cassette tapes, which according to him, corresponded to E-120 tapes imported
authorities. The gate passes under which the ribbons re-inked and the cassettes have been removed and the invoices under which the same were removed ... intimation were based on the documents under which cassettes have been supplied to them by their customers. He pleaded that even if there
