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2019 (11) TMI 295 - AT - CustomsLevy of Anti-Dumping duty - import by SEZ unit to DTA, after manufacturing activity - import of various types of Narrow Woven Fastening Tape Hook and Loop - tapes so imported by the respondents subsequently underwent the process of slitting and cutting into various sizes and by converting the same to Velcro, the same were cleared in the DTA - process amounting to manufacture or not - if the activity under taken by the appellant amounts to manufacture, no Anti Dumping Duty is attracted. HELD THAT:- To constitute manufacture, it is not necessary that huge lengthy technical processes are undertaken and it is sufficient if the resultant product is having a distinct name, character and use is commercially known differently than the raw material. In other words if by application of labour and skill, the object is transformed to the extent that it is commercially known differently, with the persons who deal with it, it has to be held that manufacture has taken place. Also, Revenue has not advanced any arguments to show that the resultant product i.e. Velcro is not known differently in the market than the running length tapes imported by the respondents. There are no reasons to take a view different than the one taken by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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