Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Manufacture for central excise requires transformation into a new, distinct and marketable commodity with a separate name, character and use; labour, skill, expense or value addition alone does not suffice. Kitting imported photocopier modules by unpacking and placing them into customer-specific sets was not manufacture where the components remained in original packing, no physical assembly occurred at the warehouse, and relevant fittings had been made abroad. Note 6 to Section XVI could not deem manufacture because the modules were imported and assessed as complete machines, with no subsequent conversion of incomplete goods into complete articles. Rule 2(a) governs classification only and does not determine manufacture. The excise-duty demand was unsustainable.
Manufacture for central excise requires transformation into a new, distinct and marketable commodity with a separate name, character and use; labour, skill, expense or value addition alone does not suffice. Kitting imported photocopier modules by unpacking and placing them into customer-specific sets was not manufacture where the components remained in original packing, no physical assembly occurred at the warehouse, and relevant fittings had been made abroad. Note 6 to Section XVI could not deem manufacture because the modules were imported and assessed as complete machines, with no subsequent conversion of incomplete goods into complete articles. Rule 2(a) governs classification only and does not determine manufacture. The excise-duty demand was unsustainable.
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