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2019 (9) TMI 274 - AT - Central ExciseProcess amounting to manufacture or not - processes of melting, purifying, re-packing of the Bees wax and synthetic wax - section 2(f) of CEA,1944 - classification - rate of tax - fatty acids. HELD THAT:- Merely because of some processes are carried out on the raw Bees Wax to make the product in a presentable and better marketable form, without significant change in the character and use between the raw Bees wax and the cleaned/purified Bees Wax,the processes under taken resulted into manufacture - More or less in similar circumstance the Tribunal in the case of COMMR. OF C. EX., CHANDIGARH VERSUS MAHAVIR SPINNING MILLS LTD. [2000 (11) TMI 552 - CEGAT, NEW DELHI] while considering the question whether the process of producing Wax washers from duty paid paraffin Wax resulted into manufacture has held that no knew or different article or commodity is thus manufactured by them. The process adopted by them for changing the form of the wax from lump to washers cannot be equated to the process of manufacture. Also, there is no Section/Chapter Note, specifying such processes amounting to manufacture under Chapter 15 of Central Excise Tariff Act, 1985. Merely because the product ‘Bees wax’ is mentioned under Chapter Sub-Heading 1507, it cannot be considered that the processes carried out on the raw Bees Wax resulted into ‘manufacture’ within the definition of Sec. 2(f) of CEA,1944. Thus, Bees Wax cleared by the Appellant cannot be said to be manufactured by subjecting the raw Bees waxinto the processes of melting, purifying, re-packing into bags of 25/50kgs. Also, the learned Commissioner, while examining the dutiability in relation to mineral waxes has held that the simple processes of re-melting and packing would not bring into existence a new product. Thus, a different yard stick cannot be applied to Bees wax. The impugned Order is modified to the extent of setting aside confirmation of duty, interest and penalty, directing confiscation &imposition of personal penalty relating to processing of Bees Wax - appeal allowed in part.
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