https://www.taxtmi.com/caselaws?id=120179 Packing and clearance of a pump, an I.C. engine and a mounting platform as a power driven pump set amounts to manufacture where the assembled unit emerges as a composite product with a distinct commercial identity, name and use. The tariff treatment of power driven pumps under Chapter Heading 84.13 and the departmental circular recognising an I.C. engine as an integral part of such a set support that conclusion. Whether the goods are cleared fully assembled or in separable parts is only a matter of packing and transport and does not prevent manufacture. The clearance of the composite pump set is therefore treated as a new product different from its components, and the engines cleared with it are eligible for exemption under Notification No. 6/2002. en-us Fri, 20 Oct 2006 00:00:00 +0530 Wed, 14 Oct 2015 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120179 Packing and clearance of a pump, an I.C. engine and a mounting platform as a power driven pump set amounts to manufacture where the assembled unit emerges as a composite product with a distinct commercial identity, name and use. The tariff treatment of power driven pumps under Chapter Heading 84.13 and the departmental circular recognising an I.C. engine as an integral part of such a set support that conclusion. Whether the goods are cleared fully assembled or in separable parts is only a matter of packing and transport and does not prevent manufacture. The clearance of the composite pump set is therefore treated as a new product different from its components, and the engines cleared with it are eligible for exemption under Notification No. 6/2002. Case-Laws Central Excise Fri, 20 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120179