TMI Blog2016 (11) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory. Therefore, we hold that the activity undertaken by the respondent amount to manufacture. The next issue is whether the respondent is manufacturing branded goods or not? We have seen that photocopier machine which the respondent is importing are already branded and the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r procuring some indigenous parts assembled photocopier machine and clearing the same without payment of duty. The Revenue of the view is that the activity undertaken by the Respondent amounts, to manufacture therefore, they are required to pay duty on their activity. Accordingly, the proceedings were initiated. The matter was adjudicated. It was held that the activity undertaken by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporting are already branded and the appellant is not affixing any brand name during the course of manufacture of the same. In that view, we hold that the respondent cannot be denied the benefit for SSI Exemption notification in the light of the decision of this Tribunal in the case of Texind Corporation Pvt Ltd reported in 2001 (130) ELT 622 (Tri.Mum., wherein this Tribunal observed as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is allowed. Further, the same view was taken by this Tribunal in the case of Nitin Electronics corpn reported in 2003 (160) ELT 605 ( Tri.Kolkata) wherein this tribunal observed as under: 5. We have considered the submissions of the respondents on the above point and have gone through the case laws relied upon by them. The ratio of all the above decisions relied upon by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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