https://www.taxtmi.com/caselaws?id=339134 Assembly of duty-paid computer components into a working system was treated as manufacture only if it resulted in a new commodity with a distinct name, character and use. Applying that settled test, the Tribunal found that interconnected computer parts continued to function as a computer system without losing their identity as classifiable units under Heading 84.71, and relied on prior Tribunal authority and the departmental circular on computer networks. Mere assembly did not create a new product, so the activity was not manufacture and no excise duty was payable. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339134 Assembly of duty-paid computer components into a working system was treated as manufacture only if it resulted in a new commodity with a distinct name, character and use. Applying that settled test, the Tribunal found that interconnected computer parts continued to function as a computer system without losing their identity as classifiable units under Heading 84.71, and relied on prior Tribunal authority and the departmental circular on computer networks. Mere assembly did not create a new product, so the activity was not manufacture and no excise duty was payable. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339134