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1992 (9) TMI 232 - CEGAT, NEW DELHIExtract: .......ly covers an item and makes that item dutiable, the process by which the said product is brought into existence amounts to manufacture. Therefore, the fact that the appellants are re-recording the images or sound already recorded on blank cassettes is irrelevant. 11. For the reasons mentioned above, there is no merit in the appeal and is dismissed.
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