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2008 (3) TMI 294 - AT - Central ExciseAssembly of various parts like filter, candles, containers etc. in a box and then branding - whether the activity of putting various parts of water filter in a box and affixing with the brand name “anchor” amounts to manufacture, as per provisions of Section 2(f) of the CEA, 1944 – no new commodity is coming into existence - parts of water filter remain parts of the water filter till they reach the hand of the customers – question is answered in negative – revenue’s appeal rejected
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