Manufacturing

[sonu sahrawat]

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

[DR.MARIAPPAN GOVINDARAJAN]

In my view it does not amount to manufacture.

[Rajagopalan Ranganathan]

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

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.