https://www.taxtmi.com/forum/issue?id=114164 Whether insertion of a driver into an LED constitutes manufacture depends on the driver's functional role: one view says it does not amount to manufacture, while the contrasting view states that if the driver is essential for the working or use of the LED, its insertion will constitute manufacture. en-us Fri, 21 Sep 2018 14:57:21 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114164 Whether insertion of a driver into an LED constitutes manufacture depends on the driver's functional role: one view says it does not amount to manufacture, while the contrasting view states that if the driver is essential for the working or use of the LED, its insertion will constitute manufacture. Discussion-Forum Central Excise Fri, 21 Sep 2018 14:57:21 +0530 https://www.taxtmi.com/forum/issue?id=114164