2018 (2) TMI 557

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..... - Similarly in the N/N. 16/96-CE dated 23/07/1996 (sr. No. 105) recorded audio cassettes attracts nil rate of duty - When it attracts ‘nil’ rate the appellant is entitled to get this benefit - matter remanded to the adjudicating authority once again to give the benefit pertaining to the duty on audio recorded cassettes. Remaining order is hereby sustained, although during the course of argumen .....

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..... dated 05/10/2006. 2. The brief facts of the case are that the appellant is engaged in the manufacture of printer ribbons in spools and cartridges for audio cassettes, etc. A search was conducted at the business premises of the assessee on 21/11/1997 and on the basis of the stock and documents, a case of clandestine removal was made out. The matter has reached finally to CESTAT who has remande .....

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..... ate. Similarly in the Notification No. 16/96-CE dated 23/07/1996 (sr. No. 105) recorded audio cassettes attracts nil rate of duty. When it attracts nil rate the appellant is entitled to get this benefit. Hence, we modify the impugned order and remand the matter to the adjudicating authority once again to give the benefit pertaining to the duty on audio recorded cassettes. 6. Remaining ord .....

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