Calibration Tests & Appliance Upgrades don’t Constitute Manufacturing

M.B. Control & Systems Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence. Facts- The appellant had taken Dealers Registration for dealing with excisable goods. The appellant was mostly importing the electronic goods and also procuring some negligible quantity indigenously such as Power Meters, Control Pannels, Infr...