https://www.taxtmi.com/caselaws?id=84385 Mere assembly of bolts, nuts and washers without emergence of a new product with a distinct name, character and function does not amount to manufacture under central excise law. As the items retained their separate identity and continued to operate as fasteners, only goods actually manufactured by the assessee could be counted for exemption purposes. The value of the assembled items was therefore not aggregated for computing the Notification No. 71/78 exemption limit, and the classification under Tariff Item 52 remained unchanged. The departmental challenge failed, and the order in favour of the assessee was upheld. en-us Mon, 13 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84385 Mere assembly of bolts, nuts and washers without emergence of a new product with a distinct name, character and function does not amount to manufacture under central excise law. As the items retained their separate identity and continued to operate as fasteners, only goods actually manufactured by the assessee could be counted for exemption purposes. The value of the assembled items was therefore not aggregated for computing the Notification No. 71/78 exemption limit, and the classification under Tariff Item 52 remained unchanged. The departmental challenge failed, and the order in favour of the assessee was upheld. Case-Laws Central Excise Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84385