Calibration tests and upgradation/ configuration as per customer’s requirement doesn’t amount to manufacture

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. Hence, demand unsustained. 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 Met...