Cabling of various parts of agriculture machine is not ‘manufacture’

SPL Technologies Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) Cabling of various parts of agriculture machine is not ‘manufacture’ – Benefit available as full machine and not as parts: Apparently and admittedly, the appellant is importing the parts and the components. However, the case of appellant is that the parts and components i.e. laser level transmitter, laser receivers, control boxes connecting cables and rechargeable battery packs constitute a complete kit of the machine to be called as laser land leveller and it is only that cable connections between th...