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1985 (4) TMI 311 - AT - Central ExciseExtract: .......agnetic or cassette tapes is not “manufacture” in terms of the provisions of the Act, the Schedule or otherwise; and (b) in any event, the Appellants are not liable to pay any duty or fine whatsoever-not having manufactured the “excisable goods” in Item 59 of the Schedule, and, accordingly, the Appeals are all to be allowed.
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