https://www.taxtmi.com/caselaws?id=46225 Assembly of imported VTR and colour monitor component kits in SKD condition into finished VTRs/colour monitors was held to constitute "manufacture" under s. 2(f) of the Central Excise Act because the skilled assembly process brought into existence a new, distinct commercial product with different character, use, and classification (finished goods under Item 37BB), rather than the original kits (subject to countervailing duty under Item 68); consequently, excise duty on the end products was upheld against the assessee. The contention that the adjudicating authority lacked jurisdiction to issue a further show cause notice while earlier notices were pending was rejected, as the later notice was in continuation of the earlier notices and prior issuance by a subordinate officer did not curtail the Collector's statutory authority; the demand and adjudication were sustained. en-us Tue, 07 May 2002 00:00:00 +0530 Tue, 30 Dec 2025 10:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46225 Assembly of imported VTR and colour monitor component kits in SKD condition into finished VTRs/colour monitors was held to constitute "manufacture" under s. 2(f) of the Central Excise Act because the skilled assembly process brought into existence a new, distinct commercial product with different character, use, and classification (finished goods under Item 37BB), rather than the original kits (subject to countervailing duty under Item 68); consequently, excise duty on the end products was upheld against the assessee. The contention that the adjudicating authority lacked jurisdiction to issue a further show cause notice while earlier notices were pending was rejected, as the later notice was in continuation of the earlier notices and prior issuance by a subordinate officer did not curtail the Collector's statutory authority; the demand and adjudication were sustained. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46225