Appliance Calibration Test & Customised Upgradation/Configuration Service of Appliances Not a “Manufacture”& No Central Excise Duty Applicable as No New Product is Created with a Different Name, Character or Use: CESTAT

Appliance Calibration Test - Customised Upgradation - Configuration Service of Appliances - Manufacture - Central Excise Duty - Excise Duty - New Product - Different Name - Character - Use - CESTAT - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Appliance Calibration Test and Customised Upgradation/ Configuration Service of appliances does not amount to “manufacture” under the Central Excise Act, 1944 and hence Central Excise duty is not applicable on the said activity as it does not involve the creation of…

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