https://www.taxtmi.com/caselaws?id=251109 Recording sound on blank audio cassettes constitutes manufacture under Chapter Note 7 of Chapter 85 because the process produces prerecorded cassettes that are distinct from blank cassettes in name, character, use and identity. The demand related to the period after the introduction of the Chapter Note expressly treating sound recording as manufacture. The contrary finding on manufacture was set aside, while the valuation issue was remanded to the Commissioner (Appeals) for fresh determination after hearing the parties. en-us Tue, 10 Jan 2012 00:00:00 +0530 Thu, 21 Aug 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251109 Recording sound on blank audio cassettes constitutes manufacture under Chapter Note 7 of Chapter 85 because the process produces prerecorded cassettes that are distinct from blank cassettes in name, character, use and identity. The demand related to the period after the introduction of the Chapter Note expressly treating sound recording as manufacture. The contrary finding on manufacture was set aside, while the valuation issue was remanded to the Commissioner (Appeals) for fresh determination after hearing the parties. Case-Laws Central Excise Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251109