TMI Blog2014 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... xed at that time. It is further noticed that it is not the case of the department that the appellants are packing or repacking. We have also examined that it is not the case of the department that the import of the goods were in bulk and the same had been put in some containers. We have also examined the aspect of 'that any other treatment' and find that has to be something as defined in section 2f. Once the goods at the time of clearance at the Customs department have undergone requirement of goods manufactured with MRP price having been affixed and goods having been duly cleared by the customs, there is no cause for asking duty on the same product merely because sticker of warranty and the chassis number have been pasted on these containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was importing DVD/VCD Players and Multiplayers of "BELTEK" brand by specifically getting it manufactured from abroad as per their own specification and design. All these imported sets were being opened in their works at B-89, Sector-5, Noida and certain 'processes, essential for ensuring the quality, condition and functioning of the sets to enable the product to be marketable under the brand name of "Beltek", like opening of each package, checking the condition of the product, identifying the product to be their own by pasting stickers indicating running chassis number with "Beltek" logo/monogram, ensuring the quality of the product by undertaking required tests like soaking test etc. and being satisfied about its quality being up to thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which, in relation to the goods specified in the third schedule, involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word "manufacturer" shall be construed accordingly............... 4.9 I observe that the crux of the matter is whether imported DVD/VCD Players and Multiplayers (specified goods of the third schedule) of "BELTEK" brand which are subject to certain processes in the factory of the party would be covered under the definition of "man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. 6. The issue involved in the present appeals is whether activities such as affixing of warranty stickers and chassis number stickers of the fully finished imported already branded VCD/DVD/Multi players of Heading 85.21 amounts to manufacture or not in terms of Section 2 (f) (iii) of the Central Excise Act, 1944 which reads as under:- f) "manufacture" includes any process, - (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, 7. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.) and in the case of Lal International Pvt. Ltd. vs. CCE - 2003 (154) E.L.T. 520 (Tri. -Del.) Tribunal held that Chapter Notes with regard to deemed manufactures are not attracted where the products were marketable even before affixing label. 9. In the case of Johnson Johnson Ltd. CCE - 2003 (156) E.L.T. 134 (Tri.- Mumbai), the Tribunal held that labeling or relabeling must be accompanied either by repacking from bulk packs to retail packs, or the adoption of any other treatment to render the goods marketable. Revenue appeal has been dismissed by the Hon'ble Supreme Court as reported at 2005 (188) ELT 467 (SC). Similar view was taken in the case of German Remedies Ltd. vs. CCE- 2003 (162) E.L.T. 429 (Tri-Del.). 10. Further contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that goods were again checked for quality and sticking of warranty on the containers along with chassis number. We have gone through Section 2f(iii) of the Central Excise Act, 1944 which reads as "f) "manufacture" includes any process, - (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer," 12. Only requirement of making these goods as manufactured in terms of section 2f(ii) is that labeling of containers amounts to manufacture but in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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