https://www.taxtmi.com/caselaws?id=266451 Assembly of imported gensets with essential components such as radiator, oil tank, control panel, piping and fittings to produce a complete containerized genset or power pack amounted to manufacture under section 2(f) and Section XVI notes, because the process created a distinct, marketable product with a separate identity and use; classification under sub-heading 8502.2090 was therefore upheld. However, the extended period of limitation was not available because the assessee had disclosed the activity and sought clarification, with no suppression or intent to evade duty. As a result, the penal consequences, including confiscation and redemption fine, were unsustainable. en-us Thu, 15 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266451 Assembly of imported gensets with essential components such as radiator, oil tank, control panel, piping and fittings to produce a complete containerized genset or power pack amounted to manufacture under section 2(f) and Section XVI notes, because the process created a distinct, marketable product with a separate identity and use; classification under sub-heading 8502.2090 was therefore upheld. However, the extended period of limitation was not available because the assessee had disclosed the activity and sought clarification, with no suppression or intent to evade duty. As a result, the penal consequences, including confiscation and redemption fine, were unsustainable. Case-Laws Central Excise Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266451