https://www.taxtmi.com/caselaws?id=112487 The Tribunal upheld the order passed by the Collector (Appeals) and rejected the Revenue's appeals. It was established that duty cannot be imposed on a manufactured component separately when combined with a bought-out component without undergoing further manufacturing processes. Previous decisions supported this interpretation, emphasizing that such combination does not constitute a new manufacturing process for duty calculation purposes. en-us Wed, 15 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112487 The Tribunal upheld the order passed by the Collector (Appeals) and rejected the Revenue's appeals. It was established that duty cannot be imposed on a manufactured component separately when combined with a bought-out component without undergoing further manufacturing processes. Previous decisions supported this interpretation, emphasizing that such combination does not constitute a new manufacturing process for duty calculation purposes. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112487