https://www.taxtmi.com/caselaws?id=40754 Mounting imported ready-to-use record changer decks on a wooden base with or without a cover did not amount to manufacture under section 2(f) of the Central Excises and Salt Act, 1944, because the decks were already mechanically, electrically and functionally complete and remained the same commodity after assembly. The addition of the base was only a method of presentation or sale and did not create a new article with a distinct name, character or use. Applying the test of transformation into a new and different product, the court held that no excise duty was leviable on the assembled auto-changers and that the assessee was entitled to refund; Rule 11 of the Central Excise Rules, 1944 did not bar the refund claim. en-us Tue, 01 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 13:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40754 Mounting imported ready-to-use record changer decks on a wooden base with or without a cover did not amount to manufacture under section 2(f) of the Central Excises and Salt Act, 1944, because the decks were already mechanically, electrically and functionally complete and remained the same commodity after assembly. The addition of the base was only a method of presentation or sale and did not create a new article with a distinct name, character or use. Applying the test of transformation into a new and different product, the court held that no excise duty was leviable on the assembled auto-changers and that the assessee was entitled to refund; Rule 11 of the Central Excise Rules, 1944 did not bar the refund claim. Case-Laws Central Excise Tue, 01 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40754