https://www.taxtmi.com/caselaws?id=211768 Imported consignments of telephones received in SKD form were treated as complete telephones in unassembled condition, and the stay application turned on whether later assembling, testing, packing and labelling constituted manufacture for excise purposes. Note 6 of Section XVI was held inapplicable because the goods were not incomplete or unfinished articles. Relying on earlier precedent that mere assembling of knocked-down goods does not necessarily amount to manufacture, a prima facie case was found for the assessee. Pre-deposit of duty and penalty was therefore dispensed with. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 04 Apr 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211768 Imported consignments of telephones received in SKD form were treated as complete telephones in unassembled condition, and the stay application turned on whether later assembling, testing, packing and labelling constituted manufacture for excise purposes. Note 6 of Section XVI was held inapplicable because the goods were not incomplete or unfinished articles. Relying on earlier precedent that mere assembling of knocked-down goods does not necessarily amount to manufacture, a prima facie case was found for the assessee. Pre-deposit of duty and penalty was therefore dispensed with. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211768