https://www.taxtmi.com/caselaws?id=84392 The Tribunal upheld the decision that unassembled photocopying machines should be assessed under Item 33D of the Central Excise Tariff, as no new product emerged from assembly. Additionally, it was determined that assembly of photocopiers did not amount to manufacture, leading to the rejection of the Department's appeal for Central Excise duty on assembled machines. The Tribunal also dismissed the Department's Miscellaneous application seeking a rehearing, finding it lacked substance as the appeals were decided based on existing precedents and rulings. en-us Sun, 03 Apr 1994 00:00:00 +0530 Thu, 21 Jul 2011 16:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84392 The Tribunal upheld the decision that unassembled photocopying machines should be assessed under Item 33D of the Central Excise Tariff, as no new product emerged from assembly. Additionally, it was determined that assembly of photocopiers did not amount to manufacture, leading to the rejection of the Department's appeal for Central Excise duty on assembled machines. The Tribunal also dismissed the Department's Miscellaneous application seeking a rehearing, finding it lacked substance as the appeals were decided based on existing precedents and rulings. Case-Laws Customs Sun, 03 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84392