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2016 (8) TMI 1058 - CESTAT NEW DELHI

2016 (8) TMI 1058 - CESTAT NEW DELHI - 2017 (345) E.L.T. 254 (Tri. - Del.) - Demand - clearance of final products i.e. base paints along with tinters and ready colour shades on stock transfer basis to the various depots on payment of duty on the MRP affixed on the packages - Whether process of mixing base paint with tinter amounts to manufacture - Held that:- there is no dispute that commodity paint is specified in the 3rd Schedule and assessed to duty under Section 4A on MRP basis. It is also n .....

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base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Decided against the appellant - Excise Appeal No. E/2014/2008-EX(DB) - Final Order No. 53012/2016 - Dated:- 12-8-2016 - Dr. Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Shri Amit Jain, Advocate for the appellant Shri R.K. Manji, DR for the respondent ORDER Per V. Padmanabhan The appeal is filed against the impugned order dated 26.02.2008 passed by the Commissioner (Appeals), D .....

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irements, the base paints and tinters are mixed in the required combination using specially designed mixtures in order to obtain the desired colour/shades. After this operation, the paint of various colours are filled in unit containers at the depot and sold to ultimate customers after packing. 2. The Revenue took the view that the process of mixing the base paint with tinters etc. is a process of manufacture in terms of Section 2 (f) (iii) of the Central Excise Act. Accordingly, the appellant w .....

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of tinting does not amount to manufacture, since this process does not bring into existence any new goods. They have relied upon various case laws to support their argument. They have also cited in their support, the CBEC Circular No.247/81/96-CX dated 3.10.96, in which it was clarified that the process of tinting on duty paid base paint with duty paid stainer to obtain paints of different shades, does not amount to manufacture. 4. We have heard Shri Amit Jain, ld. Counsel for the appellant as .....

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