https://www.taxtmi.com/caselaws?id=334408 Note 4 of Section XVI applies only where individual components combine into a machine or combination of machines with a clearly defined function under Chapters 84 or 85. Independently purchased and independently functional machines that are merely assembled for convenience, demonstration, or commissioning do not lose their separate identity or become a new machine with a single defined function. On that basis, the turnkey supply was held not to amount to manufacture and was not excisable. en-us Thu, 07 Apr 2016 00:00:00 +0530 Tue, 19 Sep 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334408 Note 4 of Section XVI applies only where individual components combine into a machine or combination of machines with a clearly defined function under Chapters 84 or 85. Independently purchased and independently functional machines that are merely assembled for convenience, demonstration, or commissioning do not lose their separate identity or become a new machine with a single defined function. On that basis, the turnkey supply was held not to amount to manufacture and was not excisable. Case-Laws Central Excise Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334408