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2013 (11) TMI 1116 - CESTAT MUMBAIActivity Manufacture or not - Putting electrolytes and charging of the battery of two wheelers - Held that:- The electrolyte is nothing but a liquid which contains ions and can be decomposed by electrolysis - After putting the electrolyte appellants are charging the batteries before delivery to the customer - It cannot be said that this process undertaken by the appellant is conversion incomplete or unfinished article i.e Two wheelers into complete or finished two wheelers – Decided in favour of Assessee.
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