https://www.taxtmi.com/caselaws?id=167191 Supply of A.D. wet cells in unassembled or knocked-down form was not treated as manufacture of complete cells where the record showed that only carbon and zinc elements were made in-house and the remaining parts were bought out and dispatched without assembly. On those facts, the view that an unassembled supply amounted to manufacture of the finished article was rejected, so duty on the alleged complete cells could not stand. Exemption under Notification No. 179/77 was also denied because power was used in manufacturing essential components of the cells, meaning the goods could not qualify as products not ordinarily produced with the aid of power. en-us Mon, 24 Sep 1984 00:00:00 +0530 Wed, 10 Dec 2014 18:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167191 Supply of A.D. wet cells in unassembled or knocked-down form was not treated as manufacture of complete cells where the record showed that only carbon and zinc elements were made in-house and the remaining parts were bought out and dispatched without assembly. On those facts, the view that an unassembled supply amounted to manufacture of the finished article was rejected, so duty on the alleged complete cells could not stand. Exemption under Notification No. 179/77 was also denied because power was used in manufacturing essential components of the cells, meaning the goods could not qualify as products not ordinarily produced with the aid of power. Case-Laws Central Excise Mon, 24 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167191