https://www.taxtmi.com/caselaws?id=267276 The Tribunal ruled in favor of the appellant, holding that the activity of assembling, installing, and commissioning switching equipment for telephone exchanges did not constitute manufacture. The decision was based on the precedent set in a previous case where it was observed that no new goods emerged post-installation, maintaining that the switching systems retained their original form and characteristics. As a result, the impugned order demanding duty, interest, and penalty was set aside, and the appeal was allowed. en-us Thu, 10 Sep 2015 00:00:00 +0530 Tue, 03 Nov 2015 06:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267276 The Tribunal ruled in favor of the appellant, holding that the activity of assembling, installing, and commissioning switching equipment for telephone exchanges did not constitute manufacture. The decision was based on the precedent set in a previous case where it was observed that no new goods emerged post-installation, maintaining that the switching systems retained their original form and characteristics. As a result, the impugned order demanding duty, interest, and penalty was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267276