Customization of motor vehicle as per requirement of customer is not manufacture
Section 2(f) of the Central Excise Act, 1944 Facts of the Case Assessee was engaged in customization of motor vehicle as per requirement of customer .Department argued that as per chapter Note 3 of Chapter 87 body building/fabrication etc. on chassis amounts to manufacture; therefore, customization is also manufacture . Assessee argued that it was… Read More »