https://www.taxtmi.com/caselaws?id=94777 Simple physical operations such as washing, cleaning, screwing plastic caps on aluminium collapsible tubes, and unspecified quality-control steps did not amount to manufacture because they did not change the goods. As no manufacture was established, the cost of those operations was not includible in the assessable value. The separate question whether the two units were related was left unexamined because it became unnecessary on the manufacture finding. The departmental challenge failed and the Collector's order remained undisturbed. en-us Thu, 01 Apr 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94777 Simple physical operations such as washing, cleaning, screwing plastic caps on aluminium collapsible tubes, and unspecified quality-control steps did not amount to manufacture because they did not change the goods. As no manufacture was established, the cost of those operations was not includible in the assessable value. The separate question whether the two units were related was left unexamined because it became unnecessary on the manufacture finding. The departmental challenge failed and the Collector's order remained undisturbed. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94777