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2019 (11) TMI 956 - HC - CustomsProcess amounting to manufacture or not - Validity of N/N. 25/99-Cus., dated 28-2-1999 - import of parts of picture tubes for use in manufacture of Colour Picture Tubes at concessional rate of duty - Appellant received defective CPTs in addition to the material for manufacturing CPTs - It is the case of the appellant that since returned CPTs have been dismantled completely and converted into new CPTs, therefore, such activity amounts to manufacture - applicability of Rule 16 of the Central Excise Rules, 2002 - HELD THAT:- As per rule 16 repair activity undertaken by the appellant did not amount to manufacture, and therefore, the goods used for repair of CPTs were not eligible for concessional rate of duty under notification No. 25/99-Cus., dated 28-2-1999 as that exemption is available only for such goods which were used for the manufacture of finished goods. In fact, as per the appellant’s own case in Hotline CPT Ltd. V. Commissioner of Central Excise, Indore [2004 (5) TMI 166 - CESTAT, NEW DELHI], CESTAT in paras 7 and 8 has held that the activity of repair of CPTs did not amount to manufacture. We have also perused the letter dated 23-5-2001 and as has been contended by learned counsel for the respondent, it nowhere gives information to the revenue as to using of goods imported on concessional rate of duty for such repair work. In fact, such concessional rate of duty was applicable on imported parts only for the purpose of manufacture of excisable goods - Repair activity though may be given any shape or form as mentioned by learned counsel for the appellant including complete dismantling, will not amount to manufacture. The substantial question of law so framed is decided against the appellant and there is no apparent error in the impugned orders - appeal dismissed.
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