https://www.taxtmi.com/caselaws?id=48882 The Tribunal determined that the process of fixing deflection yoke with television picture tubes constituted "manufacture" under Section 2(f) of the Central Excise Act. By transforming components into a television sub-assembly through specific steps like setting a magnet assembly and degaussing, the Tribunal concluded that this process resulted in the creation of a distinct product. As a result, the appellants were eligible for the benefit of Notification 97/91-C.E., entitling them to a concessional rate of duty. The Tribunal allowed the appeal, recognizing the fixing of the deflection yoke with television picture tubes as a manufacturing activity. en-us Tue, 15 May 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48882 The Tribunal determined that the process of fixing deflection yoke with television picture tubes constituted "manufacture" under Section 2(f) of the Central Excise Act. By transforming components into a television sub-assembly through specific steps like setting a magnet assembly and degaussing, the Tribunal concluded that this process resulted in the creation of a distinct product. As a result, the appellants were eligible for the benefit of Notification 97/91-C.E., entitling them to a concessional rate of duty. The Tribunal allowed the appeal, recognizing the fixing of the deflection yoke with television picture tubes as a manufacturing activity. Case-Laws Central Excise Tue, 15 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48882