https://www.taxtmi.com/caselaws?id=95193 Loose grouping of loom parts for transport or convenience does not amount to manufacture; manufacture arises only where parts are securely assembled into a usable sub-assembly by fastening operations such as bolts, nuts or riveting. Small-scale exemption may still be available even without an originally filed declaration where the notification does not require it, and registration is not invariably mandatory if the relevant clearance and prior exemption conditions are otherwise satisfied. Eligibility can extend to carry-forward periods where entitlement under an earlier notification is established. Where duty liability changes after reassessment of manufacture and exemption, related penalties require reconsideration and may not survive. en-us Wed, 04 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95193 Loose grouping of loom parts for transport or convenience does not amount to manufacture; manufacture arises only where parts are securely assembled into a usable sub-assembly by fastening operations such as bolts, nuts or riveting. Small-scale exemption may still be available even without an originally filed declaration where the notification does not require it, and registration is not invariably mandatory if the relevant clearance and prior exemption conditions are otherwise satisfied. Eligibility can extend to carry-forward periods where entitlement under an earlier notification is established. Where duty liability changes after reassessment of manufacture and exemption, related penalties require reconsideration and may not survive. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95193