The upgrading of old and used computer systems would not amount to manufacture, in so far as the upgradation does not bring into existence goods with a distinct new name, character and use
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Manufacture definition: Upgrading computer systems is not manufacture if no distinct new name, character and use emerges. Upgrading computer systems does not constitute manufacture where enhancements to storage or processing do not produce goods with a distinct new name, character and use. Components replacing old parts have already borne duty and the original system was dutiable; the place of upgradation and the extent of value addition do not convert such activity into manufacture.
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Provisions expressly mentioned in the judgment/order text.
Manufacture definition: Upgrading computer systems is not manufacture if no distinct new name, character and use emerges.
Upgrading computer systems does not constitute manufacture where enhancements to storage or processing do not produce goods with a distinct new name, character and use. Components replacing old parts have already borne duty and the original system was dutiable; the place of upgradation and the extent of value addition do not convert such activity into manufacture.
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