https://www.taxtmi.com/caselaws?id=64759 Mere recording of sound on duty-paid magnetic or cassette tapes does not amount to manufacture under Section 2(f) unless the process creates a new and distinct excisable product with a different name, character or use. The tariff description covering recorded and unrecorded cassettes fixes duty classification for goods in their manufactured state, but it does not itself convert sound recording into a manufacturing process. As no new commodity came into existence, the charging provision under Section 3 was not attracted and duty demand and penalties could not be sustained. en-us Mon, 26 Mar 1990 00:00:00 +0530 Wed, 09 Feb 2011 16:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64759 Mere recording of sound on duty-paid magnetic or cassette tapes does not amount to manufacture under Section 2(f) unless the process creates a new and distinct excisable product with a different name, character or use. The tariff description covering recorded and unrecorded cassettes fixes duty classification for goods in their manufactured state, but it does not itself convert sound recording into a manufacturing process. As no new commodity came into existence, the charging provision under Section 3 was not attracted and duty demand and penalties could not be sustained. Case-Laws Income Tax Mon, 26 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64759