https://www.taxtmi.com/caselaws?id=95751 The Tribunal held that the assembly of fax machines imported in knocked down condition constitutes manufacturing under Section 2(f) of the Central Excise Act. It determined that the process resulted in a distinct commercial product with a new name, character, and use, aligning with Note 6 to Section XVI. Despite the Appellants' arguments based on legal precedents, the Tribunal emphasized the transformative nature of the assembly process and the emergence of a new product, ultimately rejecting the appeal. en-us Tue, 10 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95751 The Tribunal held that the assembly of fax machines imported in knocked down condition constitutes manufacturing under Section 2(f) of the Central Excise Act. It determined that the process resulted in a distinct commercial product with a new name, character, and use, aligning with Note 6 to Section XVI. Despite the Appellants' arguments based on legal precedents, the Tribunal emphasized the transformative nature of the assembly process and the emergence of a new product, ultimately rejecting the appeal. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95751