https://www.taxtmi.com/caselaws?id=165774 Reconditioning purchased old telephone instruments was examined to determine whether the activity amounted to manufacture under section 2(f) of the Central Excises and Salt Act, 1944 and whether the goods fell under Tariff Item 33D. The text states that the activity was limited to reconditioning existing equipment, and that similar standard goods manufactured by I.T.I., Bangalore were not being charged to duty under Tariff Item 33D. On those facts, the reconditioned goods were held not liable to excise duty under that item, with the result going in favour of the assessee. en-us Wed, 14 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 17:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165774 Reconditioning purchased old telephone instruments was examined to determine whether the activity amounted to manufacture under section 2(f) of the Central Excises and Salt Act, 1944 and whether the goods fell under Tariff Item 33D. The text states that the activity was limited to reconditioning existing equipment, and that similar standard goods manufactured by I.T.I., Bangalore were not being charged to duty under Tariff Item 33D. On those facts, the reconditioned goods were held not liable to excise duty under that item, with the result going in favour of the assessee. Case-Laws Central Excise Wed, 14 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165774