Case Law Details
Case Name : M/s Poonam Spark P. Ltd Vs CCEx (Supreme Court of India)
Appeal Number : Civil Appeal No. 6692 of 2004
Date of Judgement/Order : 29/07/2015
Related Assessment Year :
Courts :
Supreme Court of India
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Brief of the case:
The Hon’ble Supreme Court in the case of Poonam Spark Limited held that the process of assembling various parts bringing into existence Water Purification & Filtration System amounts to manufacture as the assembled component is different commercially known product with distinctive use.
Facts of the case:
- The assessee company undertaken the job work of assembling various parts supplied by the supplier and the parts when assembled called as Water Purification and Filtration System (WPFS).
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Author Bio
So, it can be taken as granted that, any activity of assembling, power banks in India will invite certification from BIS.
Please advice regarding “refurbishment”, will it be also covered under manufacturing or not?
A REAL ANALYSIS OF CASE HSA RESULTED IN GOVERNMENT GETTING REVENUE. PLEA HAS BEEN REJECTED ON CORRECT GROUNDS WITH GOOD ARGUMENT/FACT OF CASE.
Judgement of honour able S C of poonam spark will be helpful in various cases
Thanks for updat