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2017 (8) TMI 781 - AT - Central ExciseManufacture - process of kitting various sub assemblies were grouped into a kit and the kit also including certain components which were procured indigenously - It appeared to Revenue that such activity of kitting was assembly of machines by putting together various components to bring into a new machine and amounts to manufacture by invoking provision under Section Note 6 of Section XVI of Tariff Act - Held that: - the requirement of facts for invocation of said Note are that at the beginning the goods should have essential character and they should be incomplete or unfinished and if any process is undertaken to make them complete and finished than such process amounts to manufacture - In the present SCN, which components are having essential characters and in which aspect they are incomplete or unfinished and which activities were undertaken to make them complete and finished are totally absent. Therefore, we do not find that the facts of the case justify invocation of provision of said Section Note 6 to Section XVI of Tariff Act, 1985 - appeal allowed - decided in favor of appellant.
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