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of <h1>Clarification on Duty Liability: Computer Networks Not Classified as 'Manufacture' Under Central Excise Act, 1944.</h1> The circular addresses the duty liability concerning the creation of a computer network using duty-paid computers and peripherals. It clarifies that such activity does not constitute 'manufacture' under the Central Excise Act, 1944, as it does not result in the creation of goods with a new name, character, or use. The document explains that a computer network, whether a Local Area Network (LAN) or Wide Area Network (WAN), is simply an interconnection of devices for sharing resources and information. The Board concludes that changes to the network do not alter its fundamental nature, thus not qualifying as manufacturing.
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