TaxTMI 
TaxTMI 
1996 (11) TMI 71
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....hma Suri, Advocate, with him), for the respondent. Joseph Pookkatt and R.A. Perumal, Advocates, for the appellant. [Order]. - The appeal is directed against the order of a Full Bench of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. Two learned Members held against the appellant-assessee and one Member held in its favour. 2. It is not in dispute that the appellant, on job....
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....ould constitute manufacture for the purposes of Tariff Item 59. The dissenting Member has gone into issue, squarely framed by him, in considerable detail and has held that the recording of sound on such tapes was not manufacture inasmuch as no new substance emerged, that is to say, there was no transformation resulting in a new and different article. Notwithstanding the recording of sound thereon,....
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....rationale of the categorisation was that each of the categories was brought to duty at an identical rate ad valorem and it was not inconceivable that a manufacturer of tapes might also proceed to record sound on them and clear them as pre-recorded tapes. In such a case, the value of the manufactured blank tapes was enhanced corresponding to the value of the matter recorded. The quantum of duty wou....