https://www.taxtmi.com/caselaws?id=332677 Fitting an electric motor to imported sewing machines was analysed under the manufacture test in Section 2(f) and Section Note 6 to Section XVI. The text states that manufacture requires a new and distinct article with a separate name, character, or use, and that adding a separately fitted motor did not change the essential identity of the sewing machine; therefore, the process was not manufacture. It further states that, even if manufacture were assumed, sewing machines with a separately fitted motor would still fall within the exemption for machines other than those with inbuilt motors under Notification No. 6/2002-CE, because an attached motor is not the same as an inbuilt motor. en-us Wed, 17 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332677 Fitting an electric motor to imported sewing machines was analysed under the manufacture test in Section 2(f) and Section Note 6 to Section XVI. The text states that manufacture requires a new and distinct article with a separate name, character, or use, and that adding a separately fitted motor did not change the essential identity of the sewing machine; therefore, the process was not manufacture. It further states that, even if manufacture were assumed, sewing machines with a separately fitted motor would still fall within the exemption for machines other than those with inbuilt motors under Notification No. 6/2002-CE, because an attached motor is not the same as an inbuilt motor. Case-Laws Central Excise Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332677