1999 (2) TMI 151

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..... ocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Bombay holding that the process of assembly of video cassettes out of duty paid bought out video magnetic tapes, and plastic casings, carried out by the respondents herein, does not amount to manufacture within the meaning of Section 2(f .....

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..... he BPL case is directly applicable since in that case also video magnetic tapes in pan-cake form, and plastic covers were imported and assessed separately and then assembled by M/s. BPL by putting the magnetic tape and plastic case together and fixing the screws supplied by the foreign supplier and it is not as if the goods imported by BPL were video cassette tapes in disassembled form, assessed a .....

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..... the case of T.T.G. Industries v. C.C.E., Raipur reported in 1996 (82) E.L.T. 517 wherein the Tribunal held that assembly of hydraulic mudgun and drilling machines at site amounts to manufacture of goods classifiable under Chapter 84 of the Schedule to the CETA, 1985 do not advance the Revenue's stand in this case, in the face of the direct decision on the issue in dispute herein. 4. Followin .....

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