2002 (6) TMI 248

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..... . [Order per : G.R. Sharma, Member (T)]. - Revenue has filed this appeal being aggrieved by the impugned order passed by Commissioner in which he held that affixing of ticklies on bought out taps did not amount to manufacture. 2. The facts of the case briefly stated are that the respondent herein is engaged in procuring of taps, cocks and valves. The respondent procured ticklies separatel .....

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..... CN. He submitted that the respondents herein were purchasing unbranded taps, cocks and valves and were also purchasing ticklies and fixing them on these items. It was, therefore, contended by Revenue that fixing of ticklies amounted to manufacture inasmuch as without ticklies the product was incomplete. He, therefore, submitted that fixing of ticklies amounted to manufacture and prayed that the ap .....

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..... ly of a brand name would not amount to manufacture. Further we note that affixing of ticklies on the taps, valves and cocks does not bring into existence any new substance different in name, nature and use. The tap remains a tap and cocks or valves remain a cock or valve. It is well settled principle of law that only that activity shall be deemed to be an activity of manufacture in which a substan .....

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