https://www.taxtmi.com/caselaws?id=338965 Mere assembly of duty-paid computer components into a functional computer system does not constitute manufacture for central excise purposes unless a new commodity emerges with a distinct name, character or use. CPU, monitor, hard disk and keyboard remained separately classifiable components designed to operate together as an automatic data processing system, and their interconnection did not create a different product. The departmental clarification on computer networks and the later Tribunal view on installation of computer parts supported this settled test of manufacture. No excise duty was payable on the assembly activity on that basis. en-us Mon, 06 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338965 Mere assembly of duty-paid computer components into a functional computer system does not constitute manufacture for central excise purposes unless a new commodity emerges with a distinct name, character or use. CPU, monitor, hard disk and keyboard remained separately classifiable components designed to operate together as an automatic data processing system, and their interconnection did not create a different product. The departmental clarification on computer networks and the later Tribunal view on installation of computer parts supported this settled test of manufacture. No excise duty was payable on the assembly activity on that basis. Case-Laws Central Excise Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338965