weather manufacture or not

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 May 2011 85015210 Squirrel cage induction motor 3 phase type (10%)

Converted & transferred to the assessee as

84029020 parts of water tube boilers (10%)

is this a change that can be treated as manufacture.

19 May 2011 I think it should not be a manufacture.However, wait for some openion of other experts.

26 May 2011 when tariff heading changed by conversion, it will amount to manufacture.


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