https://www.taxtmi.com/caselaws?id=45304 The dominant issue was whether large-scale duplication of blank audio cassettes into pre-recorded audio cassettes constitutes "manufacture" or merely a service for purposes of customs-related registration. The SC held that although "manufacture" is not expressly defined in the Customs Act, the activity results in transformation of blank cassettes into commercially distinct marketable goods with different identity and use, produced systematically in bulk for trade. It was therefore a manufacturing activity, not analogous to individualized recording services. Consequently, the Tribunal erred in treating it as a service industry, and the customs authority was not justified in rejecting registration of the contract on that basis. en-us Thu, 25 Nov 1999 00:00:00 +0530 Thu, 01 Jan 2026 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45304 The dominant issue was whether large-scale duplication of blank audio cassettes into pre-recorded audio cassettes constitutes "manufacture" or merely a service for purposes of customs-related registration. The SC held that although "manufacture" is not expressly defined in the Customs Act, the activity results in transformation of blank cassettes into commercially distinct marketable goods with different identity and use, produced systematically in bulk for trade. It was therefore a manufacturing activity, not analogous to individualized recording services. Consequently, the Tribunal erred in treating it as a service industry, and the customs authority was not justified in rejecting registration of the contract on that basis. Case-Laws Customs Thu, 25 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45304