Case Law Analysis
|Supreme Court of India
Assembly of CKD modules not ‘manufacture’ under Section 2(f) Central Excise Act | Xerox case : SC
The Supreme Court ruled that fitting together imported CKD components at Xerox’s warehouse does not amount to ‘manufacture’ within Section 2(f) of the Central Excise Act, shielding the company from excise duty and penalty. This clarifies that mere assembly of knocked-down parts is outside the scope of central excise liability.