https://www.taxtmi.com/caselaws?id=346006 Assembly, installation and commissioning of bought-out switching systems with auxiliary equipment did not amount to manufacture because the installed goods retained their identity as switching systems and no new commodity with a distinct commercial identity, character, or use emerged. The auxiliary power plant and inverter were only supporting equipment, and the activity therefore did not create a dutiable telephone exchange under Heading 8517. The central excise demand, interest, and penalty were unsustainable, and the impugned order was set aside with consequential relief. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346006 Assembly, installation and commissioning of bought-out switching systems with auxiliary equipment did not amount to manufacture because the installed goods retained their identity as switching systems and no new commodity with a distinct commercial identity, character, or use emerged. The auxiliary power plant and inverter were only supporting equipment, and the activity therefore did not create a dutiable telephone exchange under Heading 8517. The central excise demand, interest, and penalty were unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346006