https://www.taxtmi.com/caselaws?id=760652 Processing of returned or indigenous modems through visual inspection, defect rectification, complete functional testing, quality control, repacking and preparation for clearance was treated as manufacture because the goods were made functional, more marketable and fit for end consumer use. The Tribunal applied Section 2(f)(iii) of the Central Excise Act, 1944 and held that these activities were not mere inspection or handling but had the character of manufacture. On that basis, duty was held payable on the transaction value under Rule 16(2) of the Central Excise Rules, 2002, and the demand could not be sustained. en-us Fri, 18 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760652 Processing of returned or indigenous modems through visual inspection, defect rectification, complete functional testing, quality control, repacking and preparation for clearance was treated as manufacture because the goods were made functional, more marketable and fit for end consumer use. The Tribunal applied Section 2(f)(iii) of the Central Excise Act, 1944 and held that these activities were not mere inspection or handling but had the character of manufacture. On that basis, duty was held payable on the transaction value under Rule 16(2) of the Central Excise Rules, 2002, and the demand could not be sustained. Case-Laws Central Excise Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760652