Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 732 - AT - Central ExciseProcess amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - respondent has classified the said products under Sub-heading 24030090 of 1st schedule to Central Excise Tariff Act, 1985 for the period up to 27.12.2013 and thereafter under Sub-heading 25030010 of Central Excise Tariff Act, 1985 - whether the process of the resultant product Sulphur-90% WG with the brand name of “CosavetFertis” from sulphur may be held amounting to manufacture under section 2(f) of Central Excise Act, 1944? HELD THAT:- The nature and composition of the materials (including Sulphur 99%) procured and used by the Respondent are the same, the process undertaken and the chemicals added to Sulphur 99% are the same; the nature as well as composition and use of the products obtained by the Respondent i.e Casvet Fertis- WG are the same, the structures of Chapter 25,38 and 31 of tariff are also the same, and most importantly there is no change in definition of ‘manufacture’ and ‘excisable goods’ under the Central Excise Act, nor it is there any new pronouncement of a Judicial or quasi-judicial forum affecting the concepts of manufacture or that of excisable goods or classification. In another decision of the Apex Court in JAYASWALS NECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2006 (1) TMI 133 - SUPREME COURT], it has been observed as As the inserts did not require any precision machining and, therefore the inserts produced by the assessees were entitled to the exemption provided in Notification No. 223/88-C.E. The impugned order is absolutely in order and there are no infirmity therein - appeal of Revenue dismissed.
|