https://www.taxtmi.com/caselaws?id=206069 The Authority for Advance Rulings determined that the assembly of battery cells into a battery bank does not result in a new product. The activities performed by the applicant were deemed not to constitute "manufacture" under the Central Excise Act, 1944. Therefore, the applicant is not required to pay excise duty on the assembled battery banks. The classification of the battery bank remains under heading 8507, and the process of charging the batteries was also held not to amount to manufacture. en-us Fri, 30 Sep 2011 00:00:00 +0530 Tue, 04 Sep 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206069 The Authority for Advance Rulings determined that the assembly of battery cells into a battery bank does not result in a new product. The activities performed by the applicant were deemed not to constitute "manufacture" under the Central Excise Act, 1944. Therefore, the applicant is not required to pay excise duty on the assembled battery banks. The classification of the battery bank remains under heading 8507, and the process of charging the batteries was also held not to amount to manufacture. Case-Laws Central Excise Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206069