sound recorded cassette tapes.
(3) Cassette tapes for sound recording.
(4) Sound recorded cassette tapes."
It will be seen that sub-items ... kind used for sound. . . . recording, whether recorded or not"-and, amongst them, ("namely") sound recorded magnetic tapes or cassettes. To repeat
sides and perused the records. It is evident from the records that appellant has not produced sound recorded cassette tapes as such ... sound or sound image recording (Blank or recorded cassettes). What he was doing was recording sound on duty paid cassette tapes either purchased
suppressed vital facts for deciding the normal price of the tape recorders manufactured by Dugar on behalf of Peico, and supplied to Peico, at suppressed ... stated that the charge levelled against Peico was that the goods - tape recorders - were manufactured by Peico in the factory of Dugar, inasmuch
recorded tapes whereas only 8 tapes were imported. Of these 8 tapes, 3 were found blank and 5 were recorded with Indian films. In this ... tapes for technical training purposes along with matching video system. However, no technical tapes were imported and only 3 blank tapes and 5 tapes recorded
magnetic heads were components of Tape Decks, which arc used by the appellants as parts of Audio Tape Recorders and Combination thereof with radios ... appellants as parts of locally acquired tape decks which in turn were used as components of Tape recorders and other electronic equipments which the appellants
sets, radios (including transistor
sets), gramophones (including record
players, record playing decks and
record changing decks), tape
recorders (including cassette
recorders and tape decks ... cassette recorders and tape decks) and tape players (including cassette players).
10. Transistor set could be either with the tape recorder or with the tape
appellants are engaged in the manufacture of Television sets, Tape Recorders and Two-in-ones. After seizing 40 pcs. National Panasonic RR-2160 Recorders ... Excise Rules inasmuch as :-
(i) they have manufactured 40 pcs. of tape recorders falling under Tariff item 37AA valued at Rs. 22,000/- involving Central
follows :-
'(3) Cassette tapes for sound recording 25% ad valorem
(4) Sound recorded cassette tapes 25% ad valorem'
Blank and recorded video tapes ... charges from the assessable value of recorded tapes. If appellant is manufacturing unrecorded tapes and thereafter recording image and sound on the tapes and selling
Appellant, engaged in the manufacture of Ultra Portable Stereo Tape Recorder, was filing price lists from time to time and clearing the goods on payment ... respondent's factory and tested and supplied along with the Tape Recorder in single packet to the buyers. On this basis two monthly returns
also alleged that the Appellants had cleared one 16-Channel Tape Recorder without any gate pass and payment of duty.
8. In the light ... covering sale of a 16-Channel Dual Deck communication tape recorder. It was alleged that the appellants had cleared this item without payment of duty
