2015 (8) TMI 1183

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..... )-97– Order of AO was upheld by tribunal – Held that:- In list, at item Nos. 28 and 29, audio cassettes (blank) and audio cassette (duplicate) are mentioned – When audio cassette is electronic item, then certainly, compact disc is also electronic item – Moreover, in both items, electronic magnetic has been used – There is no utility of compact disc independently – It become useful only in music sy .....

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..... essee is engaged in the sale of electronic items specially in the audio cassettes or audio compact discs, etc. The AO has levied the tax at 10 per cent. by treating the compact discs as unclassified items. The assessee has claimed that the compact discs are electronic goods, so the tax is leviable at five per cent., as per the Office Memorandum No. 2-2375/11-9(251)-97, dated September 7, 1981. .....

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..... n electronic item. Moreover, in both the items, the electronic magnetic has been used. Further, there is no utility of the compact disc independently. It become useful only in music system/equipment. When it is so, then it is an essential part of the electronic system. Hence, the same will have to be treated under the category of the electronic goods . In view of above, the impugned orders .....

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