Manufacturing

[sonu sahrawat]

Whether insertion of driver into LED amounts to manufacture. Where driver is locally purchased & LED imported. Please provide your valuable comments

AI Summary

Debate on if adding a local driver to an imported LED counts as manufacturing under Central Excise rules. A query was raised regarding whether inserting a locally purchased driver into an imported LED constitutes manufacturing under Central Excise regulations. One respondent argued that it does not qualify as manufacturing. Another respondent suggested that if the driver's insertion is essential for the LED's functionality, it should be considered manufacturing. The discussion focused on the necessity of the driver's role in the LED's operation to determine its classification as manufacturing.