https://www.taxtmi.com/forum/issue?id=3769 Whether assembling bought out duty paid stationery into a geometry box amounts to manufacture under section 2(f) of the Central Excise Act is disputed. Section 2(f)(iii) captures packing/repacking and related treatments only for goods listed in the Third Schedule to the Central Excise Tariff Act; the geometry box and its tariff headings are not in that Schedule. One view regards the assembled geometry box as a new manufactured product; the opposing view treats mere assembly of market available components without processing or packing alterations as not constituting manufacture. en-us Tue, 31 Jan 2012 12:05:45 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3769 Whether assembling bought out duty paid stationery into a geometry box amounts to manufacture under section 2(f) of the Central Excise Act is disputed. Section 2(f)(iii) captures packing/repacking and related treatments only for goods listed in the Third Schedule to the Central Excise Tariff Act; the geometry box and its tariff headings are not in that Schedule. One view regards the assembled geometry box as a new manufactured product; the opposing view treats mere assembly of market available components without processing or packing alterations as not constituting manufacture. Discussion-Forum Central Excise Tue, 31 Jan 2012 12:05:45 +0530 https://www.taxtmi.com/forum/issue?id=3769