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2016 (9) TMI 580 - CESTAT CHENNAIExcisability and chargeability - manufacture and clearance of Gas Conversion Kits without payment of duty and without following Central Excise procedures - Held that:- the respondent has developed the design, manufacturing and selling of Gas Conversion Kits based on the imported Gas Conversion Kits. The adjudicating authority held that what was cleared are individual parts but it is found that the Gas Conversion Kits were cleared with brand name of Lovoto. Whereas the adjudicating authority held that the Gas Conversion Kit consists of one number each of vaporizer, Gas solenoid, petrol solenoid and tail assembly and the items do not lose their identity and there is no manufacturing activity involved. The goods are identified in the market as Gas Conversion Kits and consideration also received on not sale of parts but for the entire Gas Conversion Kits. Therefore, the Gas Conversion Kits cleared by the respondent amounts to manufacture and squarely covered under the definition of Section 2 (f) of the Central Excise Act. - Decided in favour of Revenue
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