Assembly of TV from Components is a Manufacturing Process: CESTAT Ahmedabad

C.C.E.-Ahmedabad-i Vs Bossh Technology India Limited (CESTAT Ahmedabad) In the case of C.C.E. Ahmedabad-I vs. Bossh Technology India Limited, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad reviewed whether assembling imported television parts qualifies as “manufacture” under Customs Rules, which would allow Bossh Technology India to import parts at a concessional duty rate. The initial application by Bossh Technology was rejected by the Assistant Commissioner, who argued that the imported goods, in semi-knockdown condition, did not undergo sufficient tra...