2000 (5) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per: Jyoti Balasundaram, Member (J)]. At the outset, learned Counsel, Ms. Reena Khair seeks leave to withdraw appeal No. E/1582/95-B. Leave granted - appeal is dismissed as withdrawn. 2. Appeal No. E/1446/96-B In this case, a duty demand of Rs. 8,47,382.90 has been confirmed on duty paid loudspeakers purchased by the appellants and mounted on wooden/plastic cabinets, holding them to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 92, and 151/92, dated 20-5-1992, which were provisionally approved earlier, are also finalised). A show cause notice dated 16-11-1994 was issued by the Assistant Collector alleging that the process of mounting duty paid speakers in plastic/wooden enclosure amounts to manufacture of goods falling under Heading 85.18 and raising a duty demand for the period 13-5-1993 to February, 1994. We agree with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X