https://www.taxtmi.com/caselaws?id=94505 Recording video images and sound on blank cassettes was treated as not amounting to manufacture because no new product emerged from the recording process. Applying the Supreme Court principle that recording sound on duty-paid magnetic cassettes does not create a distinct commodity, the Tribunal held that the same reasoning extended to video cassettes, as the process and medium were materially identical apart from tape size. The resulting pre-recorded video cassettes were therefore not regarded as excisable commodities, and duty valuation was unnecessary. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94505 Recording video images and sound on blank cassettes was treated as not amounting to manufacture because no new product emerged from the recording process. Applying the Supreme Court principle that recording sound on duty-paid magnetic cassettes does not create a distinct commodity, the Tribunal held that the same reasoning extended to video cassettes, as the process and medium were materially identical apart from tape size. The resulting pre-recorded video cassettes were therefore not regarded as excisable commodities, and duty valuation was unnecessary. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94505