https://www.taxtmi.com/caselaws?id=802505 Fitting prescription lenses into spectacle frames does not constitute manufacture for central excise purposes under section 2(f) of the Central Excise Act, 1944. Manufacture of lenses and frames is distinct from their subsequent assembly. Incidental refining and adjustments needed to fit the lenses into frames form part of that assembly and do not make it manufacture. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802505 Fitting prescription lenses into spectacle frames does not constitute manufacture for central excise purposes under section 2(f) of the Central Excise Act, 1944. Manufacture of lenses and frames is distinct from their subsequent assembly. Incidental refining and adjustments needed to fit the lenses into frames form part of that assembly and do not make it manufacture. Case-Laws Central Excise Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802505