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2014 (9) TMI 135 - CESTAT MUMBAIValuation of services - Under valuation of Pre-recorded Audio Cassettes - Non inclusion of cost of DTA, Royalty paid by music companies to the artists for obtaining title rights - Held that:- Demand is for the period May, 1997 to September, 1997 and the Chapter Note 7 of Chapter 85 of the Central Excise Tariff was introduced vide Finance Bill 1997, as per Chapter Note recording of sound will amount to manufacture. Further, we find that Hon’ble Supreme Court in the case of Gramophone Co. of India Ltd. (1999 (11) TMI 62 - SUPREME COURT OF INDIA) held that recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and two have different use and name. In these circumstances, the finding in the impugned order that recording of sound does not amount to manufacture is not sustainable. The impugned order is set aside and matter is remanded to the Commissioner (Appeals) to decide issue of valuation - Decided in favour of Revenue.
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