2014 (9) TMI 135

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..... 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 cass .....

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..... reby Commissioner (Appeals) disposed of the appeals filed by the respondent and set aside the adjudication orders on the ground that recording of video sound blank cassette does not amount to manufacture and question of valuation, therefore will not arise. In the present case show cause notices were issued to the respondents on the ground that the respondents were undervaluing their Pre-recorded A .....

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..... 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. (supra) 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 dif .....

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