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Interesting one

This query is : Resolved 

31 January 2012 Hi,

7310 or 7326 or any other
Chapter: Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners.

The geometry box is 'assembled' using bought-out-duty-paid parts such as 'compass' & 'pencil'.
The clasification is not present in the third schedule either.
So is there a case arguing that the process does not amount to manufacture?

Thank You
Sanath

02 February 2012 will you read link:

https://www.caclubindia.com/experts/two-opposite-notifications-in-20-days--879080.asp


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