https://www.taxtmi.com/caselaws?id=94708 A small-scale exemption confined to a factory registered with the Director of Industries could not be extended to the Bombay unit merely because another unit of the assessee was registered, so the exemption claim failed. Assembly operations that result in a fresh product may amount to manufacture; the un-retracted partner's statement, coupled with inadequate contrary evidence and non-disclosure of activity, sustained the finding of manufacture and the extended limitation period. Classification of goods other than those under Heading 3926.90 required fresh determination because the recorded reasons were inadequate, but the penalty was upheld since duty had not been paid on the goods. en-us Thu, 23 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94708 A small-scale exemption confined to a factory registered with the Director of Industries could not be extended to the Bombay unit merely because another unit of the assessee was registered, so the exemption claim failed. Assembly operations that result in a fresh product may amount to manufacture; the un-retracted partner's statement, coupled with inadequate contrary evidence and non-disclosure of activity, sustained the finding of manufacture and the extended limitation period. Classification of goods other than those under Heading 3926.90 required fresh determination because the recorded reasons were inadequate, but the penalty was upheld since duty had not been paid on the goods. Case-Laws Central Excise Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94708