https://www.taxtmi.com/caselaws?id=52385 Assembling supplied components of a water purification and filtration system on a base frame was treated as manufacture because the finished unit emerged as a commercially distinct product with a separate identity, character and use. The non-disclosure of the activity to the department supported invocation of the extended limitation period, and a legal opinion alone did not negate suppression where no prior Tribunal ruling established a bona fide belief. Penalty on the company was sustained, subject to reduction in quantum, but the director's penalty was set aside for lack of material showing personal knowledge of the goods' liability to confiscation. en-us Wed, 03 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52385 Assembling supplied components of a water purification and filtration system on a base frame was treated as manufacture because the finished unit emerged as a commercially distinct product with a separate identity, character and use. The non-disclosure of the activity to the department supported invocation of the extended limitation period, and a legal opinion alone did not negate suppression where no prior Tribunal ruling established a bona fide belief. Penalty on the company was sustained, subject to reduction in quantum, but the director's penalty was set aside for lack of material showing personal knowledge of the goods' liability to confiscation. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52385