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2015 (7) TMI 1035 - SUPREME COURT

2015 (7) TMI 1035 - SUPREME COURT - 2015 (322) E.L.T. 413 (SC) - Manufacturing activity - Whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame carried out by M/s Poonam Spark (P) Ltd. amounts to manufacture or not - Held that:- Filter Housing and Cartridges are imported by PDL through M/s Cuno Asia Pte Ltd, Singapore and UV based Filteration and Purification unit from Rathi Brothers/ IWT Poona. The choice of cartridge depends upon the basis of filt .....

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meaning of Section 2(f) of the Central Excise Act, 1944, since the end result of the process or activity resulted in new and different commercial product. We, thus, are of the opinion that on the basis of the aforesaid findings which are concurrent findings of all the Courts below, the correct legal principle has been applied. - No merit found in appeal - Decided against assessee. - Civil Appeal No. 6692 of 2004, Civil Appeal No. 2684 of 2012 - Dated:- 29-7-2015 - A. K. Sikri And N. V. Ramana,JJ .....

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rfect Drug Limited (PDL) had been purchasing/importing various components of WPFS classifiable under Tariff Heading 8421. PDL, after importing these materials, supplied the same to the appellant herein. Job work was assigned to the appellant for the assembly of WPFS on behalf of PDL. Appellant takes job charges from PDL. Various parts which were supplied by the PDL to the appellant were as follows: i) Filter Housing & Cartridge ii) UV Units iii) Timer iv) Mounting Plate & screws v) Tubin .....

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only carrying out the job work of WPFS on the base frame and, therefore, it did not amount to manufacture of any new product. The appellant also submitted that WPFS are of three types: i) WPFS with Dual Cartridges ii) WPFS with Single Cartridge iii) WPFS with Single cartridge & Electronic Control Unit The filter housing and cartridge are imported by PDL through M/s Cuno Asia Pte Ltd, Singapore and UV based Filteration and Purification unit from Rathi Brothers/ IWT Poona. The following types .....

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s by the customers. The water, before it is mixed with the soft drink concentrate, is passed through this WPFS and thereafter, this goes in the post mix vending machine where it gets mixed with the soft drink concentrate and thereafter, flows out of the vending machines as soft drink. Various items imported by PDL and sold to their customers can be mounted on a wall, near the water supply point, and connected to get the desired quality of water. However only to avoid the inconvenience to the cus .....

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nfirming the demand raised in the show cause notice which was in the sum of ₹ 6,04,624/- and a penalty was also imposed on the appellant. Appellant preferred an appeal to the Commissioner (Appeals) against the aforesaid order which was, however, dismissed by the Commissioner on 28.02.2002. This order was challenged by the appellant before Custom Excise and Service Tax Appellate Tribunal (CESTAT). CESTAT has also dismissed the appeal of the appellant. Still not satisfied with the outcome, p .....

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independently fulfills the function described in Heading 8421. The appellant only undertakes job work of mounting the imported WPFS on base frame which can also be undertaken by the customers at their end. It was pleaded that interconnection done by the appellant merely facilitates use of filteration system by the customers, otherwise, WPFS retains the same characteristics as that of various items which have been imported by PDL and, therefore, there is no change in the characteristics of variou .....

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bmitted that this Court considered various earlier judgments and culled down the principle that a duty of excise is levied on the manufacture of excisable goods. 'Excisable goods' brings in the concept of goods that are marketable, i.e. goods capable of being sold in the market. On the other hand, manufacture is distinct from saleability, which takes place on the application of one or more processes. This Court clarified that each process may lead to a change in the goods, but every chan .....

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