Calibration and Configuration of Appliances by Appellant Not Considered Manufacturing; No New Product Created, Character Unchanged.

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....Manufacture - Activity of calibration tests and upgradation/configuration of the appliances - the activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence and their character and use remain the same. - AT....