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Manufacturing, Central Excise

Issue Id: - 114164
Dated: 21-9-2018
By:- sonu sahrawat

Manufacturing


  • Contents

Whether insertion of driver into LED amounts to manufacture. Where driver is locally purchased & LED imported. Please provide your valuable comments

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 21-9-2018
By:- DR.MARIAPPAN GOVINDARAJAN

In my view it does not amount to manufacture.


2 Dated: 21-9-2018
By:- Rajagopalan Ranganathan

Sir,

If the insertion of the driver is essential for working/using of LED then it amounts to manufacture. From your question I presume that insertion of driver is essential for working/using the LED


Page: 1

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