https://www.taxtmi.com/circulars?id=306 Whether creating a computer network by interconnecting duty-paid computers and peripherals constitutes manufacture is addressed. Computers and networks (LAN/WAN), coordinated by a server and subject to additions and deletions, do not amount to manufacture where no good with a distinct new name, character and use is produced. en-us Tue, 30 Nov 1999 00:00:00 +0530 Tue, 23 Sep 2008 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=306 Whether creating a computer network by interconnecting duty-paid computers and peripherals constitutes manufacture is addressed. Computers and networks (LAN/WAN), coordinated by a server and subject to additions and deletions, do not amount to manufacture where no good with a distinct new name, character and use is produced. Circulars Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=306