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2011 (5) TMI 730 - CESTAT, AHMEDABADPre-deposit and penalty of identical amount imposed under Rule 25 read with Section 11AC of Central Excise Act, 1944 - telephone in SKD condition - appellants submitted that inasmuch as the goods were assessed to Customs duty as telephone and they have paid the duty on the same as telephone, it was not permissible to the Department to allege that by assembling various parts of the telephone, they have again manufactured the same in their factory - Held that:- in the case of M/s. Eureka Forbes Ltd.(2000 - TMI - 48840 - CEGAT, COURT NO. II, NEW DELHI), wherein it was held that the packing of various parts of Aquaguard in a new carton along with some other bought out items will not result in manufacturing activity, in the case of M/s. Kitchen Grace (2005 - TMI - 54722 - CESTAT, WEST ZONAL BENCH, MUMBAI), assembling of a furniture received in knock-down condition with necessary hardware fittings in loose condition will not amount to manufacture, pre-deposit of duty and penalty waived and allow stay petition
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