https://www.taxtmi.com/caselaws?id=80336 Repair of transformers does not amount to manufacture, so no duty arises merely from repair activity. Labour charges for such repair are not dutiable. Duty may still apply only to separately manufactured spare parts used in the old transformers, but only where such duty is otherwise payable. The clarification also notes the relevance of the exemption notification relied upon for in-house use of HT/LT coils, leaving any duty liability confined to spare parts and not to the repair service itself. en-us Thu, 08 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80336 Repair of transformers does not amount to manufacture, so no duty arises merely from repair activity. Labour charges for such repair are not dutiable. Duty may still apply only to separately manufactured spare parts used in the old transformers, but only where such duty is otherwise payable. The clarification also notes the relevance of the exemption notification relied upon for in-house use of HT/LT coils, leaving any duty liability confined to spare parts and not to the repair service itself. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80336