https://www.taxtmi.com/caselaws?id=346723 Assembly of imported and indigenously procured components constitutes manufacture under Section Note 6 of Section XVI only where incomplete or unfinished goods already have the essential character of the finished article and a further process converts them into the complete product; mere integration and installation without that factual foundation is insufficient, so the duty demand on kitting failed. Dismantling old machines, retrieving usable parts, and reusing them to restore working condition was treated as repair or refurbishment rather than the emergence of a new manufactured product, so the related duty demand and personal penalties were unsustainable. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346723 Assembly of imported and indigenously procured components constitutes manufacture under Section Note 6 of Section XVI only where incomplete or unfinished goods already have the essential character of the finished article and a further process converts them into the complete product; mere integration and installation without that factual foundation is insufficient, so the duty demand on kitting failed. Dismantling old machines, retrieving usable parts, and reusing them to restore working condition was treated as repair or refurbishment rather than the emergence of a new manufactured product, so the related duty demand and personal penalties were unsustainable. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346723