https://www.taxtmi.com/caselaws?id=361486 Assembly or joining of online UPSS components at a customer's premises does not amount to manufacture where the supplied goods are already complete, finished and duty-paid. The tariff deeming provision for incomplete or unfinished goods does not apply without material showing that the goods lacked completion, nor was there evidence of assessment as goods having the essential character of complete articles. Mere placement of manufactured goods into a kit without changing their character or use likewise does not constitute manufacture. Consequently, the duty demand failed, and confiscation, redemption fine and the proposed penalty under the Central Excise Rules were unsustainable. 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 Assembly or joining of online UPSS components at a customer's premises does not amount to manufacture where the supplied goods are already complete, finished and duty-paid. The tariff deeming provision for incomplete or unfinished goods does not apply without material showing that the goods lacked completion, nor was there evidence of assessment as goods having the essential character of complete articles. Mere placement of manufactured goods into a kit without changing their character or use likewise does not constitute manufacture. Consequently, the duty demand failed, and confiscation, redemption fine and the proposed penalty under the Central Excise Rules were unsustainable. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361486