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M/s Sigma Enterprises Versus CCE, Delhi

2016 (8) TMI 891 - CESTAT NEW DELHI

Whether the duty paid copper tubes purchased from outside and subjected to various processes by the appellant would continue to be classified under 74.11 as copper tubes or pipes or whether it has undergone manufacture and would be classifiable under 8414.91 as parts of gas compressor - Held that:- Copper tubes and pipes covered under 74.11, as commonly understood in trade parlance, would include tubes and pipes of various diameters which satisfy the note 1(h) to Chapter 74 which are generally s .....

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f gas compressors. These products have character, use and name which are distinctly different from the generic term of copper tubes. Therefore, the process amounts to manufacture as defined in Section 2(f) of the Central Excise Act, 1944. - The assessee having declared fairly their view in the classification list filed before the proper officer, it was open to the Revenue to carry out verification and initiate proceedings for demand if necessary within the normal period of six months under S .....

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nd hence penalty imposed in the impugned order is set-aside. - Decided partly in favour of assessee - Excise Appeal No. 722 of 2009 - Final Order No. 52754/ 2016 - Dated:- 3-8-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Sh. Naveen Mullick, Advocate for the appellant Sh. Yogesh Agarwal, DR for the respondent ORDER Per V. Padmanabhan The appeal is directed against the order of the Commissioner, Delhi dated 09.01.2009. The appellant is registered for manu .....

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d in the trading activity of copper tube which they cut and bend to required sizes. They further declared that this process involved non manufacturing activity. The Revenue Officers visited the factory premises, found that the assessee was purchasing duty paid copper tubes and after cutting them into different sizes and bending them, they were also subjecting them to the process of grinding, smoothening etc. and selling these tubes to customers. The Revenue took the view that the process carried .....

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fore the Tribunal (CEGAT). Vide order dated 28.09.2000, CEGAT remanded the matter back to the Collector for denovo decision in the matter. Consequently, the Commissioner passed the impugned order dated 09.01.2009 in which he ordered classification of the goods manufactured by the appellant under 8414.91. He also confirmed the entire duty demanded in the four show cause notices totally amounting to around ₹ 14 lakhs alongwith imposition of penalty under Rule 173Q. 2. The assessee is in appe .....

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unlop India Limited & MRF vs. Union of India and Ors. 1983 ELT 1566 (SC). (iii) There can be no ground for invoking suppression and extended period under Section 11A for demanding duty inasmuch as they have filed classification list dated 04.01.1989 in which they have declared their view that the process undertaken by them to cut and bend the purchased copper tubes is not a manufacturing activity. It was always open to the Department to undertake verification of such declaration. 3. Revenue .....

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of gas compressor. From the records we find that the copper tubes are subjected to cutting into different sizes, bending them and also subjecting them to the processes of grinding, smoothening etc. To a specific query from the Bench during the hearing of the appeal, Ld. Counsel for the appellant fairly admitted that the processes are not done randomly, but are taken up as per the requirements of the buyer. The Commissioner has also recorded a finding that these goods are generally sold to custom .....

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