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)