https://www.taxtmi.com/caselaws?id=80453 The Tribunal held that recording sound on duty-paid magnetic cassette tapes does not amount to "manufacture" under the Central Excises and Salt Act, 1944. Therefore, the appellant was not liable to pay any duty or fines for this activity. The appeal was allowed, and the previous order demanding duty was set aside. en-us Mon, 26 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80453 The Tribunal held that recording sound on duty-paid magnetic cassette tapes does not amount to "manufacture" under the Central Excises and Salt Act, 1944. Therefore, the appellant was not liable to pay any duty or fines for this activity. The appeal was allowed, and the previous order demanding duty was set aside. Case-Laws Central Excise Mon, 26 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80453