2004 (9) TMI 407

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and V. Balasubramaniam, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)].- These appeals filed by the Revenue are against a common order passed by the Collector (Appeals), wherein orders passed by the original authority confirming demands of duty against the respondents were set aside. 2. The respondents were engaged in the manufacture of primers, paints, varni .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order. Hence these appeals of the Revenue. 3. Heard both sides. Ld. SDR reiterates the ground of these appeals, which is to the effect that, as the medium and zinc powder were cleared in a single pack, duty was liable to be paid on the total value. Ld. Counsel for the respondents, on the other hand, submits that, as the zinc dust was a duty-paid component and no 'manufacture' was i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nufactured component of paint and bought-out component of such paint does not amount to manufacture and further that the Revenue cannot levy duty on the manufactured component treating the same as paint. We find that the above case law has been correctly followed by ld. Collector (Appeals). No better judicial authority has been cited before us. In the result, the impugned order is upheld and these .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X