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Commissioner of Central Excise, Delhi-I Versus M/s Rohit Bal Designs Pvt Ltd

2016 (2) TMI 716 - CESTAT NEW DELHI

Conversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand - Held that:- We are also in agreement with the finding of the learned Commissioner (Appeals) and hold that as the respondent had purchased sarees and did embroidery and hemming work thereon will not change the character of sarees, therefore, the activity undertaken by the respondent does not amount to manufacture as per Section .....

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d order wherein it is held that the conversation of saree into a designer saree is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944. 2. The facts of the case are that the respondent is a fashion designer and engaged in manufacture of designer ready to wear garments. On scrutiny of records, it was revealed that during November 2002 to March 2003, the respondent clears designer sarees without payment of duty. It was alleged that as the respondent was engaged in man .....

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le under CTH 6307.90 as made-ups. Consequently, the respondent is liable to pay duty. On appeal before the learned Commissioner by the respondent, the learned Commissioner (Appeals) set aside the adjudication order. Aggrieved from the said order, Revenue is in appeal. 3. The learned AR strongly relied on the CBEC Circular No. 557/53/2000-CX. dated 03/11/2000 to say that it is admitted fact that sarees were unhemmed, therefore, as per the CBEC Circular the extra work which contribute greater thic .....

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rees purchased from the market". The fact recorded by the learned Commissioner (Appeals) has not been controverted by the learned AR, therefore, the CBEC Circular dated 03/11/2000 has no application to the facts of this case as in a case if the fabrics is in running length with same pattern of weaving which does not contain extra threads contributing greater thickness to the cloth with the outermost line running at or near the edges at regular interval so as to provide a substitute for hem, .....

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other words, no new article with distinct name, character and use emerges out as result of the processes stated by the department in the show cause notice. I rely on judgment of the Hon'ble Apex Court in the matter of Metlex (I) Pvt. Ltd. vs. Commissioner of C. Ex., New Delhi - 2004 (165) E.L.T. 129 (S.C.) wherein principle has been laid down by the Hon'ble Court that "Product is a film to start with and remain a film after lamination or metallization and no new and distinct produc .....

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