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2014 (2) TMI 588 - CESTAT KOLKATAWaiver of predeposit - trading activity or manufacturing activity - Liability to pay duty - digital Thermometer, indicator, digital scaler etc. - Held that:- it is not the case where the Applicant was merely purchasing various items and selling them as such; but they were processing the said goods further to make them fit to be marketable. The resultant products were classifiable under various chapter sub-headings of Central Excise Tariff Act, 1985. We find that the Applicant has itself treated the activities carried by them as a manufacturer and subsequently, taken the Central Excise Registration for manufacture of the excisable goods - Applicant were not merely doing the trading activities of the goods - Applicant has not been able to make out a case for full waiver of the dues adjudged - Conditional stay granted.
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