Laptops: Repacking, relabeling, testing, and software loading qualify as deemed manufacture u/s 2(f)(iii) of Central Excise Act.

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....Deemed Manufacture - laptops - All the processes which are involved are repacking of goods in or into the unit container, and in addition relabeling, testing, and loading of software without which the laptops would not be fully functional and would not be accepted by ELCOT. The ingredients of Section 2 (f) (iii) of the Act will definitely get attracted - demand confimred - AT....