Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 104 - CESTAT, CHENNAIThe process of assembling of machinery received in a disassembled form, its testing and labeling cannot be construed to constitute ‘manufacture’ – Appellant received impugned goods in dismantled condition – so only the labeling, packing and branding have been carried out
|