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2017 (2) TMI 834 - AT - Central ExciseSSI Exemption - use of brand name of others - denial on the ground that the appellant has undertaken manufacture of computers with the brand name of NOVO which belonged to another person - whether the activities of the appellant can be construed as manufacture and thus duty can be demanded? - Held that: - whether assembling various components of computer include computer system amounts to manufacture has been examined by the Tribunal in a recent decision in the case of Lampo Computers Pvt. Ltd., [2017 (2) TMI 665 - CESTAT BANGALORE] in which it has been held that such activity will not amount to manufacture. The activities of assembling of various components of computers into a working computer system will not amount to manufacture and hence are not liable to payment of excise duty - Consequently there is no need to discuss the issue of brand name and SSI benefit - appeal allowed - decided in favor of appellant.
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