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2014 (8) TMI 131 - AT - Central ExciseManufacture activity or not - activity of filling up of duty paid resin into duty paid plastic container - ‘resin chamber’ falling under CETH 8421 21 90 and 8421 21 10 - Held that:- the resin is filled into a plastic container and the emerging product HP resin chamber is part of the water filter and as a distinct identity character and use. - therefore, prima facie case is against the assessee. Product is marketable or not - Held that:- In the absence of a sale of the product and in the absence of any evidence of marketability of the product, in terms of definition of goods and in terms of requirements of Section 3 for charging Central Excise duty, whether the Department has a case or not, in our opinion, requires further consideration. Further it was also submitted that the product is exempt from payment of duty under Notification No.25/2008-CE also requires consideration by the Commissioner. Since the amount involved is small, the learned counsel submitted that he has no objection to deposit this amount if the matter is being remand for fresh consideration - assessee directed to make pre-deposit of duty - matter remanded back for fresh decision.
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