https://www.taxtmi.com/caselaws?id=334552 Assembling imported components with indigenous parts into a finished photocopier in the factory was treated as manufacture because a distinct marketable product emerged from the parts used. SSI exemption could not be denied merely because the imported machines already bore a brand name, where the assessee did not affix any brand name during manufacture and the Revenue failed to prove any disqualification. The departmental appeal therefore failed, and the assessee's entitlement to exemption and immunity from duty demand was upheld. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 02 Feb 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334552 Assembling imported components with indigenous parts into a finished photocopier in the factory was treated as manufacture because a distinct marketable product emerged from the parts used. SSI exemption could not be denied merely because the imported machines already bore a brand name, where the assessee did not affix any brand name during manufacture and the Revenue failed to prove any disqualification. The departmental appeal therefore failed, and the assessee's entitlement to exemption and immunity from duty demand was upheld. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334552