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<h1>Installing duty paid security system components not manufacturing excisable product; on-site systems not excisable goods</h1> The Tribunal held that installing duty paid security system components at a customer's site does not amount to manufacturing an excisable product. Relying ... Manufacture – Appellants activity of bringing various duty paid components of Burglar and Fire Alarm systems to a customer’s site and thereafter connecting the same not consider as manufacture The issue was whether installing duty paid components of security systems at a customer's site constitutes manufacturing of an excisable product. The Tribunal ruled that systems created at the customer's site are not excisable goods, based on previous decisions and Board's order. The lower authority's order was set aside, and the appeal was allowed.