1999 (12) TMI 416

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..... Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question in this appeal is the valuation for the purpose of levy of duty of the pre-recorded video cassettes manufacutred by the appellant out of blank cassettes. 2. The respondent relies upon the judgment of the Supreme Court in Prabhat Sound Studios v. Additional Collector -1996 (88) E.L.T. 635 to say that rec .....

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