TMI Blog2015 (2) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial use, such purchase/imports are exempt from the provisions of LM (PC) Rules. In this case, appellants had imported packaged commodities as an industrial consumer. Therefore, prima facie on merits, we find that the appellants have made out a case in their favour. We also take notice of the fact that the entire demand is beyond the normal period of limitation and this is another ground which supports the case of appellant. Accordingly there shall be waiver of pre-deposit and stay against recovery of the entire dues during the pendency of appeal - Stay granted. - C/21059/2014-DB - Misc. Order No. 21135/2014 - Dated:- 7-5-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri G. Shivadas, Advocate, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be done at the time of import itself and undertaking such activity after the import, even if it amounts to manufacture, does not change the nature of goods. 3. Heard both sides. 4. The learned counsel submits that the imported components are imported in packaged form with the supplier's logo and other details. Appellants after receiving the same, appellants open the packages, repack the same and affixed the logo of the appellant themselves and thereafter, supplied to fulfill warranty obligation or as spares or as replacement as the case may be to their customers. It was submitted that observations of the learned Commissioner that the activity of affixing labels is to be done at the time of importation itself cannot be carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such purchase/imports are exempt from the provisions of LM (PC) Rules. In this case, appellants had imported packaged commodities as an industrial consumer. Therefore, prima facie on merits, we find that the appellants have made out a case in their favour. We also take notice of the fact that the entire demand is beyond the normal period of limitation and this is another ground which supports the case of appellant. Accordingly there shall be waiver of pre-deposit and stay against recovery of the entire dues during the pendency of appeal. (Operative portion of the order has been pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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