05 June 2013
Dear Sir, 1. A person assembles three components into a weather forecasting machine and installs it in governments premises by cementing it. 2. Can the above be covered under entry 12 (a) of M.E.N 25/2012 as Services of construction of original works meant predominantly for use other than commerce. (OR) is it manufacture and accordingly Excise Duty has to be paid on it.
05 June 2013
The assembly of the machine is an activity of manufacture liable for CED provided that the total value of clearances in the year exceed Rs. 150 Lakhs. If less not liable for CED. As far as installation it would be exempted under Not25/12.
CAclubindia
