1999 (2) TMI 151 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of the Collector of Central Excise, Bombay stating that the assembly of video cassettes does not amount to manufacture, following the decision in the case of British Physical Laboratories (India) Ltd. The Tribunal found that the imported components were assembled in the factory, similar to the BPL case, and dismissed the Revenue's appeal.