In the case of Gramophone Co. of India Ltd. vs. Collector of Customs 1999 (114) ELT 770 (SC) the question which arose for determination was whether recording of audio cassettes on duplicating music system amounts to manufacture. The answer was in the affirmative. It was held that a blank audio cassette is distinct and different from a pre-recorded audio cassette and the two have different use and name. In Tata Consultancy Services vs. State of Andhra Pradesh (2004) 192 CTR (SC) 257 : (2004) 137 STC 620 (SC) it was held that there is no difference between a sale of software programme on a CD/floppy and a sale of music on a CD/cassette. Held by Supreme Court in Oracle Software India Ltd. 320 ITR 546(SC) Applying that test to the facts of the present case, we hold that a blank CD is different and distinct from a pre-recorded CD. Hence it amounts to manufacture.