The activity of creating a computer network from duty paid ...
Using Duty-Paid Computers for Networking Isn't Manufacturing; No New Goods Created or Distinct Use Given.
February 16, 2017
Case Laws Central Excise AT
The activity of creating a computer network from duty paid computers and peripherals would not amount to manufacture, since the network does not bring into existence goods with a distinct new name, character and use. - AT
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