https://www.taxtmi.com/caselaws?id=83803 The appeal was rejected as the appellants were not deemed manufacturers of the gramophone records for excise duty exemption. The court held that the company actually manufacturing the records, possessing a license and paying duty, should be considered the manufacturer, not the appellants who supplied master discs. Consequently, the value of the records could not be combined with the cassettes for determining duty exemption eligibility under Notification No. 83/83. en-us Mon, 12 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83803 The appeal was rejected as the appellants were not deemed manufacturers of the gramophone records for excise duty exemption. The court held that the company actually manufacturing the records, possessing a license and paying duty, should be considered the manufacturer, not the appellants who supplied master discs. Consequently, the value of the records could not be combined with the cassettes for determining duty exemption eligibility under Notification No. 83/83. Case-Laws Central Excise Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83803