https://www.taxtmi.com/caselaws?id=326489 After the 2003 amendment, assembly of imported and indigenous telephone parts into complete wired telephone instruments constituted manufacture, and relabelling imported telephones and fax machines by replacing RSP stickers with MRP labels also fell within manufacture under the Central Excise Act. Clearance of goods bearing the mark "TATA INDICOM" justified extended limitation and penalties where registration and SSI declaration requirements were not complied with and duty was not paid until investigation. By contrast, SSI exemption could not be denied for goods marked "SANTEL" because the record did not show that the mark was the brand name of another person used to indicate a trade connection. en-us Fri, 04 Mar 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326489 After the 2003 amendment, assembly of imported and indigenous telephone parts into complete wired telephone instruments constituted manufacture, and relabelling imported telephones and fax machines by replacing RSP stickers with MRP labels also fell within manufacture under the Central Excise Act. Clearance of goods bearing the mark "TATA INDICOM" justified extended limitation and penalties where registration and SSI declaration requirements were not complied with and duty was not paid until investigation. By contrast, SSI exemption could not be denied for goods marked "SANTEL" because the record did not show that the mark was the brand name of another person used to indicate a trade connection. Case-Laws Central Excise Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326489