https://www.taxtmi.com/caselaws?id=82454 The tribunal held that re-recording on blank video cassettes, despite prior content, constituted manufacturing. The inclusion of video cassettes in the tariff heading encompassed recording images, making it excisable. The tribunal rejected the argument that re-recording did not amount to manufacturing, emphasizing legislative intent and a Supreme Court judgment. The appeal was dismissed, affirming that re-recording blank cassettes falls under excise duty obligations as manufacturing, irrespective of content repetition. en-us Mon, 07 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82454 The tribunal held that re-recording on blank video cassettes, despite prior content, constituted manufacturing. The inclusion of video cassettes in the tariff heading encompassed recording images, making it excisable. The tribunal rejected the argument that re-recording did not amount to manufacturing, emphasizing legislative intent and a Supreme Court judgment. The appeal was dismissed, affirming that re-recording blank cassettes falls under excise duty obligations as manufacturing, irrespective of content repetition. Case-Laws Central Excise Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82454