1999 (11) TMI 705 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue against the order stating that recording of video cassette tapes amounts to manufacture. The Tribunal held that re-recording of video cassettes qualifies as manufacture under the Central Excise Act, 1944. The respondents were not entitled to exemption under Notification No. 102/82 as they were using the recorded cassettes for trade purposes. The impugned order was set aside and the appeal was allowed.