https://www.taxtmi.com/caselaws?id=107445 Putting purchased colour cakes and a painting brush together in a box and clearing them as water colour boxes was treated as packing or kit formation, not manufacture under section 2(f) of the Central Excise Act, 1944. The controlling principle applied was that assembling distinct, marketable articles into a kit does not amount to manufacture where their identity remains unchanged and no transformation occurs. On that basis, the activity was held not to create a new manufactured product. en-us Wed, 18 Dec 2002 00:00:00 +0530 Thu, 22 Mar 2012 15:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107445 Putting purchased colour cakes and a painting brush together in a box and clearing them as water colour boxes was treated as packing or kit formation, not manufacture under section 2(f) of the Central Excise Act, 1944. The controlling principle applied was that assembling distinct, marketable articles into a kit does not amount to manufacture where their identity remains unchanged and no transformation occurs. On that basis, the activity was held not to create a new manufactured product. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107445