TMI Blog2015 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess will result in alteration or change in the fact leading to production of a commercially new article as a manufacture. In the instant case, the Tribunal has recorded its finding of fact that the product is only `pack' and no new product is manufactured by the respondent assessee and therefore no excise duty could be levied. Therefore, the decision of the Apex Court is no help to the appellant as only packaging of product is being done of the goods which are manufactured by the assessee. - No merit in appeal - Decided against Revenue. - TAX APPEAL NO. 1424 of 2006 - - - Dated:- 13-1-2015 - VIJAY MANOHAR SAHAI AND R.P.DHOLARIA, JJ. FOR THE APPELLANT : MR GAURANG H BHATT, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE THE ACTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Rule 174 of the Central Excise Rules, 1944. Therefore, according to the Department, when the exemption was available the respondent was claiming to be manufacturer of customs pack falling within Chapter heading 9018.00 but when the product became liable to duty the respondent assessee did not file any declaration and took altogether a different stand that the process of manufacturing customs pack would not be covered within the definition of manufacture and therefore a new product does not come into existence and no excise duty could be levied. The assessee has claimed that they are only manufacturers of Heart Valve and ECG electrodes. The Commissioner of Central Excise Customs after hearing the parties came to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition for heart surgery, so as to hold the process amounting to manufacture and liability to duty. 3. In the light of the above discusions, I concur with the view of the ID. Member (Technical). The view of the Third Member was that no new product emerges as result of cutting tubing with connectors, tubing with blood filter/oxygen filter and packing the same in ready to use condition for heart surgery. Therefore, the Third Member held that the process does not amount to manufacture and no new commerce product comes into existence. Therefore, no excise duty was leviable. The Third Member concurred with the view taken by Member (Technical). 4. The said order of the Tribunal was challenged by the appellant before us. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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