https://www.taxtmi.com/caselaws?id=80698 Simple assembly of imported magnetic tape, plastic covers and screws did not amount to manufacture because no new and commercially distinct article with a separate name, character or use emerged. The process was treated as mere putting together of constituent parts, so the excise duty demand based on manufacture failed. The same reasoning was applied to reject the theory that the goods had become a separately manufactured unassembled product, as the components remained the same constituent parts throughout the process. en-us Fri, 13 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80698 Simple assembly of imported magnetic tape, plastic covers and screws did not amount to manufacture because no new and commercially distinct article with a separate name, character or use emerged. The process was treated as mere putting together of constituent parts, so the excise duty demand based on manufacture failed. The same reasoning was applied to reject the theory that the goods had become a separately manufactured unassembled product, as the components remained the same constituent parts throughout the process. Case-Laws Customs Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80698