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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now