https://www.taxtmi.com/caselaws?id=265883 Assembling purchased computer parts and peripherals into a computer system was treated as not amounting to manufacture under Heading 8471000, because the activity involved only putting together market-bought components without bringing about a new product in the legal sense. The analysis relied on settled Tribunal and Supreme Court authority, and no distinguishing feature was shown to justify departure from that view. On that basis, the duty demand and connected adverse order could not survive, and the activity was considered outside the scope of manufacture for central excise purposes. en-us Tue, 12 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265883 Assembling purchased computer parts and peripherals into a computer system was treated as not amounting to manufacture under Heading 8471000, because the activity involved only putting together market-bought components without bringing about a new product in the legal sense. The analysis relied on settled Tribunal and Supreme Court authority, and no distinguishing feature was shown to justify departure from that view. On that basis, the duty demand and connected adverse order could not survive, and the activity was considered outside the scope of manufacture for central excise purposes. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265883