plz. expalin following sentence

This query is : Resolved

CA Abhishek Singh (Querist)
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12 December 2010 SITE RELATED ACTIVITY
1.what is the meaning of knocked down & semi knowcked down condition.
2.MOveable manner
3.Immovable manner

4.whether assembly is manufacture or not.
for example. monitors,cpu,harddisk etc are assembled and computer comes into existence.

whether this amount to manufacture and libale to excise to excise duty.

sachin

sachin (Expert)
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14 December 2010 1. when machinery is erected at factory place and removed for installation at a particular site by completely dis assembling the machine (knock down condition) and by partly dis assembled condition (semi Knock Down condition)

2. Moveable Manner means which are capable of being bought and sold in market.

3. Immoveable manner means which are not capable of being bought and sold in market.

4. All type of assembly work donot amount to manufacture.If the said process has been specified deemed manufacture (i.e specified in schedule of CETA) then that assembly process will be regarded as manufacture.

In my opinion computer assembly work do not amount to manufacture.