https://www.taxtmi.com/caselaws?id=2847 Assembling, testing and labelling machinery received in disassembled form did not constitute manufacture on the facts recorded, because the materials showed only transport in parts followed by assembly for clearance and no manufacturing infrastructure. The evidentiary basis for the duty demand was weakened by cross-examination issues and by the absence of reliable proof that a new and distinct product emerged. Note 6 of Section XVI of the Central Excise Tariff Act, 1985 was treated as inapplicable, as mere assembly of disassembled machinery did not convert incomplete goods into finished articles for excise purposes. The demand of central excise duty and the related penalty were therefore set aside. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2847 Assembling, testing and labelling machinery received in disassembled form did not constitute manufacture on the facts recorded, because the materials showed only transport in parts followed by assembly for clearance and no manufacturing infrastructure. The evidentiary basis for the duty demand was weakened by cross-examination issues and by the absence of reliable proof that a new and distinct product emerged. Note 6 of Section XVI of the Central Excise Tariff Act, 1985 was treated as inapplicable, as mere assembly of disassembled machinery did not convert incomplete goods into finished articles for excise purposes. The demand of central excise duty and the related penalty were therefore set aside. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2847