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    <title>Does Assembling Lamp Components Qualify as Manufacturing Under Central Excise Duty Rules? Examining the Appellant&#039;s Role.</title>
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    <description>Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various component of the chandeliers lamp shades and light fittings of a particular design and packed the same in a box. - AT</description>
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      <description>Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various component of the chandeliers lamp shades and light fittings of a particular design and packed the same in a box. - AT</description>
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