https://www.taxtmi.com/caselaws?id=33472 The Court dismissed the revenue's appeal under Section 35G of the Central Excise Act against the Tribunal's order. It was held that the assessee was not liable to pay duty on manufacturing office furniture systems/work stations as they did not engage in manufacturing falling under Section 2(f) of the Act. The Tribunal found that the assessee only assembled components at customers' premises based on orders, and as the complete systems were cleared by another party, no additional duty was required. The appeal was dismissed as no new product was created, and no substantial question of law arose for consideration. en-us Tue, 15 Jul 2008 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33472 The Court dismissed the revenue's appeal under Section 35G of the Central Excise Act against the Tribunal's order. It was held that the assessee was not liable to pay duty on manufacturing office furniture systems/work stations as they did not engage in manufacturing falling under Section 2(f) of the Act. The Tribunal found that the assessee only assembled components at customers' premises based on orders, and as the complete systems were cleared by another party, no additional duty was required. The appeal was dismissed as no new product was created, and no substantial question of law arose for consideration. Case-Laws Central Excise Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33472