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COMMISSIONER OF CENTRAL EXCISE, INDORE Versus S. KUMAR LTD.

2015 (8) TMI 245 - SUPREME COURT

Exemption claim - Manufacturing activity - Job work - No final product emerged - Held that:- It become manifest from the reading thereof that neither the provision of Section Note 5(f) nor that of Section Note 5(b) would be applicable in the instant case inasmuch as no new item came into existence. It is only when after taking the delivery of these job work done by the respondent that M/s. Dhvani Terefab Export Pvt. Ltd. sent the goods to another processor who undertook the remaining process of .....

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a Prasad Advocates, for the Appellant. Shri V. Sridharan, Sr. Advocate, M.P. Devanath, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramachandran, Hemant Bajaj, Ambarish Pandey, Anandh K. and Rajesh Kumar Advocates, for the Respondent. ORDER The respondent herein is undertaking the work of processors of various textile fabrics and also undertakes the job work pertaining to the processing of knitted pile fabrics. For this purpose they have been receiving knitted pile fabrics in grey for .....

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into various lengths and also does sewing and hamming. Then it emerges in the form of towels. 2. Question is as to under which clause the aforesaid process undertaken by the respondent assessee would fall. The appellant treated the same as manufacture of goods in the nature of towels and issued show cause notice on the basis that the said goods to be made-up articles under Heading 63 of the Central Excise Tariff Act, 1985 and imposed the duty accordingly. As per the assessee the goods fall .....

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fall under the aforesaid Section Note inasmuch as the process undertaken did not amount to any knitting or crouching to shape and no separate items had come into existence. However, reference was also made to Section Note 5(b) of Section XI and therefore discussion was carried out on the aforesaid Note as well by the Assistant Commissioner in his order. Section Note 5(b) read with as under: Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) .....

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