https://www.taxtmi.com/caselaws?id=108092 Imported goods supplied as separate parts and sub-assemblies were fitted together and tested to make the equipment operational, so the assembly process was treated as manufacture under Section 2(f) of the Central Excise Act, 1944 and within the wider import-policy definition of manufacture. The attempt to describe the activity as mere installation or maintenance was rejected, and the goods were treated as components assembled into a machine rather than a fully assembled machine. On that basis, the conditions of the relevant import policy and exemption notification were satisfied, entitling the importer to clearance under the advance licence and duty exemption, with penalties held unsustainable. en-us Thu, 30 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 17:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108092 Imported goods supplied as separate parts and sub-assemblies were fitted together and tested to make the equipment operational, so the assembly process was treated as manufacture under Section 2(f) of the Central Excise Act, 1944 and within the wider import-policy definition of manufacture. The attempt to describe the activity as mere installation or maintenance was rejected, and the goods were treated as components assembled into a machine rather than a fully assembled machine. On that basis, the conditions of the relevant import policy and exemption notification were satisfied, entitling the importer to clearance under the advance licence and duty exemption, with penalties held unsustainable. Case-Laws Customs Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108092