2005 (11) TMI 273

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty amounting to Rs. 59,22,182/- and equal amount of penalty and penalty of Rs. 2 lakh on the Director. In this case, VCD/DVD/Multi players are being imported into India and before clearance, the goods at the time of import of the individual unit packages already c .....

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..... of import, MRP etc. was also mentioned on the goods. They are only putting sticker bearing chassis No. and warranty. The contention is that this putting of sticker does not amount to manufacture, the revenue submitted that after clearance of goods they were tested and sticker were put on the goods and it also amounts to manufacture. 4. We find that as per definition of manufacture the manufactur .....

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