In a significant ruling on central excise liability, a Supreme Court bench comprising Justice S.V.N. Bhatti and Justice N.V. Anjaria held that the activity of grouping, pinning, and plugging imported photocopier parts and modules—commonly referred to as “kitting”—to meet specific customer specifications at a warehouse does not constitute “manufacture” under Section 2(f) of the Central
Grouping and Kitting Imported Photocopier Modules Does Not Amount to ‘Manufacture’ Under Central Excise Act: Supreme Court
