1999 (12) TMI 416

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.... Shri D.D. Gwalani, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The question in this appeal is the valuation for the purpose of levy of duty of the pre-recorded video cassettes manufacutred by the appellant out of blank cassettes. 2. The respondent relies upon the judgment of the Supreme Court in Prabhat Sound Studios v. Additional Collector -1996....