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2016 (5) TMI 565 - HC - Central ExciseWhether assembly of different parts of decorative lamp shades and chandeliers amounts to manufacturing - Appellant was engaged in fitting of various lamp shades and chandeliers procured from different sources which are re-assembled and thereafter sealed with its own logo and code number. Held that:- Tribunal held that procuring the manufacturing items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. The question involved is no longer res integra and stands answered in favour of the assessee and against the revenue by the authoritative pronouncement of the Apex Court in the case of TI. Diamond Chain Ltd. Versus Commissioner [2000 (3) TMI 1041 - SUPREME COURT OF INDIA], which has been earlier followed by different High Courts and the Tribunal in the instant case. The Tribunal has further held that the demand raised by the Revenue was otherwise also barred by limitation and that the appellant cannot take shelter behind proviso to Section 11-A(1) of the Central Excise Act, 1944, for it was fully aware of the existence of the assessee's unit and its activities. - Decided against the revenue
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