https://www.taxtmi.com/caselaws?id=265096 Cosmetic and interior customisation of duty-paid, fully built motor vehicles was held not to amount to manufacture under section 2(f) and Chapter Note 3 of Chapter 87 because the original identity of the vehicle remained intact and no new body was fabricated on a chassis. By contrast, demands concerning alleged removal of add-on kits and parts, together with the SSI exemption claim, required fresh adjudication because the record showed conflicting factual findings and the turnover of buses and tempo travellers had to be included in the aggregate value. The personal penalty was enhanced to the statutory minimum of Rs. 10,000. en-us Mon, 31 Aug 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265096 Cosmetic and interior customisation of duty-paid, fully built motor vehicles was held not to amount to manufacture under section 2(f) and Chapter Note 3 of Chapter 87 because the original identity of the vehicle remained intact and no new body was fabricated on a chassis. By contrast, demands concerning alleged removal of add-on kits and parts, together with the SSI exemption claim, required fresh adjudication because the record showed conflicting factual findings and the turnover of buses and tempo travellers had to be included in the aggregate value. The personal penalty was enhanced to the statutory minimum of Rs. 10,000. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265096