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TMI Blog1987 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... - The respondents M/s. Modern Theaters Ltd. cleared four prints of a dubbed film Bandipotu Mutha (Telugu) and four prints of dubbed film Asaadualaku Asaduythlu (Telugu), availing the exemption under Notification 275/77-C.E., dated 12-8-1977. Show cause notice, dated 21-8-1981 was issued to them that since the duty concession in respect of the said films have already been availed of in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne has therefore appeared on behalf of the respondents. We have heard Shri Balbir Singh for the department and have perused the records. 3. In allowing the appeal before him the Collector noted that he was doing so in view of the order, dated 3-1-1981 of the Central Board of Excise and Customs in the case of Prasad Film Laboratories. The Collector had noted that though it appeared that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow from the decision reported in 1987 (29) E.L.T. 460. The said case related to a feature film which had no spoken words and therefore the sound track remained the same in all the versions the difference between two several language versions, being only with reference to a small introductory portion in which the story of the film had been displayed in the script of the respective language version. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed films in the normal sense he would have been inclined to grant the benefit of exemption in respect of each language version. It is for the reason that in the said case the different versions were not dubbed films in the normal sense that the Collector refused the exemption for the different language versions. This Tribunal also took note of the said fact and held that all the versions were of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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