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2018 (8) TMI 612 - AT - Central ExciseClassification of goods - various bought-out electrical items and accessories - Revenue entertained a view that the assessee-appellant is liable to Central Excise Duty on such BPL kits cleared by them to their clients. - process amounting to manufacture or not. Held that:- The appellant-assessee did not undertake any process in the form of assembling the electrical components and accessories which will result in a new identifiable product having a different character or use. The electrical components or switches are mounted on the board before clearance. The goods cleared by the appellant were generically called as “BPL Kit.” It is apparent that the method of clearance is mandated by the terms of agreement with their clients. There is no standard commercially identifiable item which is available for sale or purchase in the market. In other words, there is no “BPL Kit” commercially known and marketed. The clearances made by the appellant-assessee to the various clients as per their requirement are not any new manufactured product, commercially identifiable as “BPL Kit.” The process of mounting two components/items on the wooden or plastic board would not amount to manufacture - The Revenue did not produce any evidence or did not even assert that these are commercially known and marketed product. The electrical components retained their name, character and use and there is no new commercially identifiable product emerging in the present case - the appellants have not manufactured any dutiable item attracting central excise levy during the material time. Appeal allowed - decided in favor of appellant.
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