Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 426 - AT - Central ExciseManufacturing activity or not - assembly of ‘turnkey’ supplies - computer stationary and forms - proceedings were initiated on the basis of section note 4 of Chapter VI of the Tariff - Held that:- The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not, however, render such turnkey projects to be manufactured unless the product that emerges is classifiable under one of the specific headings of the tariff. The rule of convenience for determining rate of duty from the classification of the dominant equipment cannot substitute for ascertainment of manufacture as legally understood. The machines supplied by M/s. AGMPL are not having a single clearly defined function and those are capable of working independently. And hence, the congregation of machines supplied and assembled by M/s. AGMPL do not create any independent excisable goods which attract Central Excise duty under chapter heading 84.43 - Demand set aside.
|