https://www.taxtmi.com/caselaws?id=259785 The Tribunal held that the assembly of lottery terminals from CKD kits constitutes "manufacture" under the Central Excise Act. The classification of the lottery terminals was confirmed under heading 84709010. The Tribunal upheld the demand for Central Excise duty and penalties, rejecting claims of export and invoking the extended period due to evasion of duty. The appeals were dismissed, affirming the liability for excise duty and penalties, with stay applications disposed of accordingly. en-us Thu, 23 Apr 2015 00:00:00 +0530 Tue, 16 Feb 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259785 The Tribunal held that the assembly of lottery terminals from CKD kits constitutes "manufacture" under the Central Excise Act. The classification of the lottery terminals was confirmed under heading 84709010. The Tribunal upheld the demand for Central Excise duty and penalties, rejecting claims of export and invoking the extended period due to evasion of duty. The appeals were dismissed, affirming the liability for excise duty and penalties, with stay applications disposed of accordingly. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259785