https://www.taxtmi.com/caselaws?id=51574 Bringing fully finished imported scanners and procured keyboard wedges/decoders together in a pouch and clearing them as a barcode system did not amount to manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, 1985. Manufacture requires a transformation that results in a new product with a distinct name, character or use in the commercial world, and mere assembly or packing of duty-paid finished goods into a kit does not satisfy that test. As the items retained their essential character and use, the duty demand based on alleged manufacture was unsustainable and the assessee succeeded with consequential relief. en-us Thu, 25 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51574 Bringing fully finished imported scanners and procured keyboard wedges/decoders together in a pouch and clearing them as a barcode system did not amount to manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, 1985. Manufacture requires a transformation that results in a new product with a distinct name, character or use in the commercial world, and mere assembly or packing of duty-paid finished goods into a kit does not satisfy that test. As the items retained their essential character and use, the duty demand based on alleged manufacture was unsustainable and the assessee succeeded with consequential relief. Case-Laws Central Excise Thu, 25 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51574