https://www.taxtmi.com/news?id=212 Supply and incorporation of cooling units and ancillary items into split air conditioner assemblies-where vendors fit appellant supplied motors, units are combined with condensing units and pre delivery testing is performed-amounts to manufacture and is therefore liable to excise duty because the components are transformed and integrated into a finished product delivered for sale. en-us Wed, 05 Dec 2007 11:31:00 +0530 Mon, 30 Jun 2008 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=212 Supply and incorporation of cooling units and ancillary items into split air conditioner assemblies-where vendors fit appellant supplied motors, units are combined with condensing units and pre delivery testing is performed-amounts to manufacture and is therefore liable to excise duty because the components are transformed and integrated into a finished product delivered for sale. News - Wed, 05 Dec 2007 11:31:00 +0530 https://www.taxtmi.com/news?id=212