Does exicse will be levied on manufacture

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Daven (Querist)
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24 December 2015 If a idealer is purchasing a plastic cooler raw mould and den d dealer fit the motor and pump and other electrical wiring and fitting does it will lead to manufacturing or not . Give ur opinion as per supreme court verdict

ANIL JANGID

ANIL JANGID (Expert)
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31 December 2015 Assembly of CKD/SKD packs is not manufacture In order to avoid transportation cost and transit damage, the goods are dispatched by manufacturers in Completely Knocked Down (CKD) and Semi Knocked Down (SKD) condition. In such cases, assembly of such CKD or SKD packs at site would not amount to manufacture – TI Cycles of India Vs UOI (1983) (12) ELT 681 (Mad HC). For example, X Ltd purchased CPU, Monitor, Keyboard, Mouse & Printer by paying excise duty. These components are assembled in the premises of buyer and such assembly does not amount to manufacture – Universal Micro Systems Vs CCE 1999 (107) ELT 505 (CEGAT). - See more at: http://taxguru.in/excise-duty/manufacture-central-excise-act.html#sthash.yN0V5JwZ.dpuf