2009 (12) TMI 139

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..... carried out by the respondent does not amount to manufacture since the compact disc were complete and finished when imported by the assessee. They were imported in finished and completed form. In the above view of the matter, the question framed is answered against the revenue and in favour of the assessee. - 1 of 2004 - - - Dated:- 3-12-2009 - V.C. Daga and J.P. Devadhar, JJ. S/Shri R.V. .....

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..... cs. The appellant imported recorded audio and video discs packed in boxes of 50. After receipt of the material in its factory, it packed each individual disc in transparent plastic cases known as jewel boxes, an inlay card containing the details of the content of the compact disc was also placed in the jewel box. The whole was then shrink wrapped. The appellant thereupon sold such packed compact d .....

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..... into a complete finished article shall amount to manufacture. It clearly does not apply to the facts before us. None of the activity that the appellant undertook involved any process on the compact discs that were imported. Those compact discs were complete and finished. They could be played by any person in order to listen to the sound and view the images that they contained. They were imported i .....

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