Process of mounting two items on plastic board not manufacture as per excise law

GST/Excise & Customs: Where assessee procured from market various items like wooden or polycarbonate board, DP switches, Kit-Kat fuse, Piano switch, Bulb holders, CFL bulbs, MCB, Nuts, Bolts, Screws and GI wire, PVC/GI pipes, etc. and mounted on board two or more items like DP switch and kit-kat fuse and MCB and supplied said items to nodal agencies in various combinations (BPL kit) to provide electricity connection to below poverty line (BPL) households, assessee had not manufactured any dutiab

from www.taxmann.com Latest Case Laws https://ift.tt/2Otpe7X