1987 (11) TMI 195 - AT - Central Excise

Summary

Issues:
Interpretation of duty concession for dubbed films under Notification 275/77-C.E.
Applicability of exemption for dubbed versions of films already enjoying duty concession for original versions.

Analysis:
The case involved the respondents clearing dubbed films availing exemption under Notification 275/77-C.E. They were issued a show cause notice stating that duty concession for the original versions rendered them ineligible for further exemption on the dubbed versions, demanding payment of duty. The Assistant Collector confirmed the demand, but the Collector (Appeals) later set aside the order based on a Central Board decision concerning a similar case. The appeal by the Collector of Central Excise Madras challenged the Collector (Appeals) decision.

The respondents indicated non-appearance for the hearing, and only the department's representative was present. The Collector (Appeals) had relied on the Central Board's order, which was under review. However, the Central Board's decision was subsequently set aside in review proceedings before the Tribunal. The department argued for the restoration of the Assistant Collector's order based on the Tribunal's earlier decision.

The Tribunal noted a previous case where different language versions of a film were treated as separate dubbed versions due to distinct soundtracks, denying multiple exemptions. In the present case, the visual content was the same, but the audio was distinct between the original and dubbed versions. Consequently, the Tribunal found the respondents entitled to separate exemptions for the dubbed versions, contrary to the Assistant Collector's decision.

The Tribunal concluded that the Assistant Collector's confirmation of the duty demand was incorrect, affirming the Collector (Appeals) decision to set it aside. As a result, the appeal was dismissed, upholding the exemption for the respondents regarding the dubbed versions of the films.