https://www.taxtmi.com/caselaws?id=95722 Assembling market-purchased computer parts into complete computer sets was treated as manufacture because the finished product was commercially distinct in name, character and use, so Central Excise duty applied; the penalty was considered excessive and reduced. Confiscation of seized computer accessories under the Customs Act could not stand because the adjudication did not identify the applicable clause under Section 111 and did not record a finding that the goods were of foreign origin; in the absence of those foundational findings, the related redemption fine and penalty under Section 112 also failed. en-us Mon, 28 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95722 Assembling market-purchased computer parts into complete computer sets was treated as manufacture because the finished product was commercially distinct in name, character and use, so Central Excise duty applied; the penalty was considered excessive and reduced. Confiscation of seized computer accessories under the Customs Act could not stand because the adjudication did not identify the applicable clause under Section 111 and did not record a finding that the goods were of foreign origin; in the absence of those foundational findings, the related redemption fine and penalty under Section 112 also failed. Case-Laws Customs Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95722