https://www.taxtmi.com/caselaws?id=94697 The Tribunal allowed the appeal, setting aside the Commissioner's order that combining a pre-filter with a water purifier constituted "manufacture." It was held that the Aquaguard unit, received from the manufacturer, is complete and functional without the pre-filter, thus the addition does not create a new product. The Tribunal distinguished legal precedents cited by the department, emphasizing that the pre-filter's inclusion does not change the essential function of the unit. Therefore, for tariff classification purposes, the activity does not amount to manufacturing under Section XVI. en-us Tue, 14 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94697 The Tribunal allowed the appeal, setting aside the Commissioner's order that combining a pre-filter with a water purifier constituted "manufacture." It was held that the Aquaguard unit, received from the manufacturer, is complete and functional without the pre-filter, thus the addition does not create a new product. The Tribunal distinguished legal precedents cited by the department, emphasizing that the pre-filter's inclusion does not change the essential function of the unit. Therefore, for tariff classification purposes, the activity does not amount to manufacturing under Section XVI. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94697