Calibration and Configuration of Appliances by Appellant Not Considered Manufacturing; No New Product Created, Character Unchanged.

Calibration and Configuration of Appliances by Appellant Not Considered Manufacturing; No New Product Created, Character Unchanged. https://www.taxtmi.com/highlights?id=70792 Manufacture - Activity of calibration tests and upgradation/configuration of the appliances - the activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence and their character and use remain the same. - AT en-us Sat, 08 Jul 2023 07:50:23 +0530 Sat, 08 Jul 2023 07:50:23 +0530 TaxTMI RSS Generator Calibration and Configuration of Appliances by Appellant Not Considered Manufacturing; No New Product Created, Character Unchanged. https://www.taxtmi.com/highlights?id=70792 Manufacture - Activity of calibration tests and upgradation/configuration of the appliances - the activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence and their character and use remain the same. - AT Highlights Central Excise Sat, 08 Jul 2023 07:50:23 +0530 https://www.taxtmi.com/highlights?id=70792