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TMI Blog1999 (5) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. The question before us in this appeal is whether addition of dry fruits like nuts, raisins on the duty paid chocolate moulded after melting and solidification brings into existence a new commodity liable to duty again. The lower Appellate Authority has held that it is not a process of manufacture and therefore, no fresh liability of duty arises on the chocolate added with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on the chocolate block etc., will be available. It is further urged that the chocolates in the block form are definitely different and distinct from those which are converted into consumer packs by blending fruits and flavours and packing in decent packs. 3. Ld. SDR further submits that the process of manufacture as mentioned above involves not only manual labour but also machinery and equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her recorded or not, namely :- (1) Magnetic tapes of ....tapes (2) Sound recorded ....tapes (3) Cassette tapes for sound recording. (4) Sound recorded cassette tapes. 5. Ld. Advocate therefore submits that on the ratio of Apex Court judgment in the case of Prabhat Sound Studios v. Addl. Collector of C.E. reported supra, chocolate added with fruits or dry fruits etc. would have been duti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the process of manufacture of the Respondent, after plain chocolate in block form has duty paid. We also agree with the submissions made by the Respondents that the ratio of Apex Court judgment in the Prabhat Sound Studios fully applies in this case inasmuch as the Tariff entries in the present case and as was available in the case before the Apex Court are pari materia. Hence,we dismiss the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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