https://www.taxtmi.com/caselaws?id=356392 The Tribunal allowed the appeal by the appellant and dismissed the appeal by the Department regarding duty demand on BPL Kits and computation of the period for Small Scale Industries (SSI) exemption. It held that the appellant did not manufacture any dutiable item during the material time as the assembly of items in the kits did not create a new identifiable product. The Tribunal found that the mounted components retained their original identity and use, concluding that the appellant was not liable for duty on the assembled kits. en-us Wed, 10 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356392 The Tribunal allowed the appeal by the appellant and dismissed the appeal by the Department regarding duty demand on BPL Kits and computation of the period for Small Scale Industries (SSI) exemption. It held that the appellant did not manufacture any dutiable item during the material time as the assembly of items in the kits did not create a new identifiable product. The Tribunal found that the mounted components retained their original identity and use, concluding that the appellant was not liable for duty on the assembled kits. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356392