https://www.taxtmi.com/caselaws?id=50384 Assembling and repacking bought-out parts of a water purifier did not amount to manufacture because the process did not bring into existence a new product with a distinct name, character or use. The Tribunal treated the appliance as already a complete product on receipt, with the pre-filter only marginally improving performance, and held that Section Note 6 of Section XVI applied only where an incomplete or unfinished article is converted into a complete article. It also found no creation of a commercially distinct or marketable article, so central excise duty and penalty could not be sustained. en-us Mon, 05 Jun 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50384 Assembling and repacking bought-out parts of a water purifier did not amount to manufacture because the process did not bring into existence a new product with a distinct name, character or use. The Tribunal treated the appliance as already a complete product on receipt, with the pre-filter only marginally improving performance, and held that Section Note 6 of Section XVI applied only where an incomplete or unfinished article is converted into a complete article. It also found no creation of a commercially distinct or marketable article, so central excise duty and penalty could not be sustained. Case-Laws Central Excise Mon, 05 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50384