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2017 (8) TMI 64 - AT - Central ExciseManufacture - Assembly installation and commissioning of switching system - Revenue is of the view that this activity of the appellant amounts to manufacture and appellant are required to pay Central Excise Duty on telephone exchanges which has come into existence and same is classifiable under the CTH 8517 - whether assembly installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture? - Held that: - the main component of a telephone exchange is switching system which is an electrical apparatus for line telephony. The power plant and inverter are only auxiliary equipments. Power plant supplies the 48V DC current for functioning the switching system and inverter is required for standby period in case of power break down. Thus, the goods which have been purchased Switching systems have remained the switching systems only even after installation and in our view no new commodity with distinct commercial identity or character or use has emerged. Appeal allowed - decided in favor of appellant.
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