TMI Blog2003 (7) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above said notification especially in view of the fact that exemption in respect of goods specified at Sl. Nos. 5 to 23 of the table, annexed to this Notification, shall be applicable only if the individual components for such electronic goods were assembled in rural areas by such societies and in this case the respondents neither assembled each individual components in their factory nor such an activity was done in other rural areas by Registered Cooperative Societies. As this was admitted in the statements recorded to the effect that the second proviso to the Notification No. 88/88 was not fulfilled. It was brought on record that they procured material, from non-rural areas and units not registered with Khadi Village Industries Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircuits, could not be assembled since assembly would mean putting together or fixing various elements by simple fixing devices (screen, nuts, bolts etc.) or by riveting or welding. Therefore, he found that since components of a stabilizer could not be assembled by simple operations, the benefit of the notification could not be denied and came to the following conclusions. 19. A manufacturer including a society mentioned in the impugned notification can send all the components or parts to a place other than rural area on job work basis and can receive the fully manufactured goods back and still claim to have remanufactured such goods in rural area. Having introduced such condition of assembly of components, the intention of the legislatur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bled lead to absurd results, Alternative interpretation is that the impugned goods should be manufacture by assembling individual components. (iv) The second proviso to the said Notification will be satisfied if the components or parts are sent to a place other than rural area on job work basis and received back the fully manufactured goods, And have taken the ground - (i) The second proviso to Notification 88/88-C.E., dated 1-3-88 has not been appreciated in the true purport of the condition and the distinction being made between part and component and arriving at the conclusion that components of a stabilizer cannot be assembled is irrelevant as the distinction between part and components of electronic motor was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to the certification from State Electronic Development Corporation and it s acceptance by the Commissioner, it was submitted that certificate itself was improper inasmuch as individual components as used were not manufactured in any rural area by specified society. The said certificate was required as per Proviso 2 to the Notification with regard to procurement of components from societies and the Commissioner should not have relied upon such a certificate. 4. After hearing both sides and considering the material on record it is found : (a) The learned DR could not show any specific, technical, material as regards the Commissioners finding that components parts of a stabilizer cannot be manufactured by assembling, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be something other than Assembly, such Resolved or further resolved components emerging by such other process and envisaged are not required to be conducted in the Rural Units. There is no material on record that the Components Resolved, as found by the Commissioner thereunder, could emerge by simple process of assembly. Therefore, assembly of the Voltage Stabilizer as effected is covered by the Notification. Therefore, no reason is found in the analysis and the premise arrived at by the learned Commissioner that components of a stabilizer cannot be manufactured by a simple process of assembly. There is no evidence, that components, as procured could have been transformed by the process of assembly and emerged in the rural societies man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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