https://www.taxtmi.com/caselaws?id=48840 Packing an additional item with a product does not constitute manufacture under Note 6 to Section XVI unless an incomplete or unfinished article is converted into a complete one with the essential character of the finished product. The Aquaguard unit was treated as a complete water-filtering and purifying unit when cleared under heading 8421.10, and laboratory material showed it could produce safe drinking water without the prefilter. The prefilter was therefore regarded as a supplementary accessory that reduced turbidity and improved efficiency, not as an integral component needed to complete the unit. On that reasoning, Note 6 had no application. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48840 Packing an additional item with a product does not constitute manufacture under Note 6 to Section XVI unless an incomplete or unfinished article is converted into a complete one with the essential character of the finished product. The Aquaguard unit was treated as a complete water-filtering and purifying unit when cleared under heading 8421.10, and laboratory material showed it could produce safe drinking water without the prefilter. The prefilter was therefore regarded as a supplementary accessory that reduced turbidity and improved efficiency, not as an integral component needed to complete the unit. On that reasoning, Note 6 had no application. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48840