https://www.taxtmi.com/caselaws?id=361486 Complete, duty-paid goods supplied after testing were held not to become manufactured goods merely because battery assembly was carried out at the customer's premises. The note states that the deeming fiction in Section Note 6 of Section XVI did not apply because the record did not show the goods were incomplete or unfinished, and the Revenue did not establish a basis under Rule 2(a) of the General Rules for Interpretation. A Board circular was also noted for the principle that placing manufactured goods together in a kit, without any change in character or use, does not amount to manufacture. On the same footing, confiscation and penalty-related reliefs were treated as unsustainable once the manufacture allegation failed. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361486 Complete, duty-paid goods supplied after testing were held not to become manufactured goods merely because battery assembly was carried out at the customer's premises. The note states that the deeming fiction in Section Note 6 of Section XVI did not apply because the record did not show the goods were incomplete or unfinished, and the Revenue did not establish a basis under Rule 2(a) of the General Rules for Interpretation. A Board circular was also noted for the principle that placing manufactured goods together in a kit, without any change in character or use, does not amount to manufacture. On the same footing, confiscation and penalty-related reliefs were treated as unsustainable once the manufacture allegation failed. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361486