https://www.taxtmi.com/caselaws?id=342872 Assembly and supply of computers at site was treated as manufacture of complete computer systems where the contract and records showed control over assembling and supply of finished systems. The goods acquired a distinct identity as computer systems classifiable under Chapter 8471, and the appellant was regarded as the manufacturer under section 2(f) of the Central Excise Act, 1944. Duty demand and interest were therefore upheld, while the separate Rule 173Q penalty was found unwarranted on the recorded facts and was set aside. The decision leaves the section 11AC penalty undisturbed. en-us Mon, 08 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342872 Assembly and supply of computers at site was treated as manufacture of complete computer systems where the contract and records showed control over assembling and supply of finished systems. The goods acquired a distinct identity as computer systems classifiable under Chapter 8471, and the appellant was regarded as the manufacturer under section 2(f) of the Central Excise Act, 1944. Duty demand and interest were therefore upheld, while the separate Rule 173Q penalty was found unwarranted on the recorded facts and was set aside. The decision leaves the section 11AC penalty undisturbed. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342872