https://www.taxtmi.com/caselaws?id=72698 Packing and assembling separately manufactured components into completed twink inframatic cuisinette and twink simmermatic cuisinette was treated as manufacture because the parts were brought together in matched combinations, fitted with accessories, and marketed as new completed units with a distinct ensemble character and utility. Under Central Excise principles, manufacture is not confined to physical transformation and may include creation of a new commodity in the form in which it leaves the depot. The Tribunal also regarded the arrangement as a tax-avoidance device. The completed units were therefore assessable under Tariff Item 33C, and the duty demand and penalty were upheld. en-us Wed, 21 Jan 1987 00:00:00 +0530 Tue, 24 May 2011 14:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72698 Packing and assembling separately manufactured components into completed twink inframatic cuisinette and twink simmermatic cuisinette was treated as manufacture because the parts were brought together in matched combinations, fitted with accessories, and marketed as new completed units with a distinct ensemble character and utility. Under Central Excise principles, manufacture is not confined to physical transformation and may include creation of a new commodity in the form in which it leaves the depot. The Tribunal also regarded the arrangement as a tax-avoidance device. The completed units were therefore assessable under Tariff Item 33C, and the duty demand and penalty were upheld. Case-Laws Income Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72698