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1990 (3) TMI 167 - CEGAT, NEW DELHIExtract: .......easons stated above. 13. In the view we have taken, we hold that appellant is not liable to pay any duty or fine for not having manufactured the excisable goods in Item 59 of the Schedule and recording sound on duty paid magnetic cassette tapes is not manufacture. 14. In the result we set aside the impugned order and accordingly, appeal is allowed.
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