Assembly means
Putting together or combining a number of products to make one product
Whether Assembly amounts to manufacture?
If assembly leads to production of a unique product having distinct character or use, it amounts to manufacture.
However, if it does not lead to development of new product, then it does not amount to manufacture.
Note:-
Also if it leads to development of an immoveable property, then also no Excise Duty is payable as it is not an Excisable Goods (Excisable goods are moveable goods only)
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