2000 (3) TMI 276

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..... [Order per : Gowri Shankar, Member (T)]. We have heard both sides on the appeal. 2. The first ground in the department's appeal is that the assessable value of the video cassettes, which the assessed manufactured by reproducing the contents of the master cassette is the price at which the owner of the master cassette sales these duplicate cassettes. It is now settled law, following the S .....

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..... brand or trade name on the goods in question, for the reason that no paper label or sticker are stuck on the cassette by the respondent is questionable. As the departmental representative points out that it is not in dispute that the logo or brand name of the copyright holder very much appears at the beginning and possible at the end of such video films. The term "affix" occurring in the notifica .....

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