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.


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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.