Excise Duty on Assembly of Goods

Assembly means

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.

Note:-

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)