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Manufacturing

sonu sahrawat

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

Manufacture: inserting a driver into an LED qualifies as manufacture when the driver is essential for the LED's operation. Whether insertion of a driver into an LED constitutes manufacture depends on the driver's functional role: one view says it does not amount to manufacture, while the contrasting view states that if the driver is essential for the working or use of the LED, its insertion will constitute manufacture. (AI Summary)
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DR.MARIAPPAN GOVINDARAJAN on Sep 21, 2018

In my view it does not amount to manufacture.

Rajagopalan Ranganathan on Sep 21, 2018

Sir,

If the insertion of the driver is essential for working/using of LED then it amounts to manufacture. From your question I presume that insertion of driver is essential for working/using the LED

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