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2017 (7) TMI 481 - CESTAT CHENNAI

2017 (7) TMI 481 - CESTAT CHENNAI - TMI - Waste - The appellant had cleared iron and steel, stainless steel item in domestic tariff area without payment of duty as Wastes & Scrap - Department was of the view that the appellant is liable to pay duty on such waste and scrap as these are leviable to duty under Chapter Note 8 (a) of Section XV of Customs as well as CETA - Held that: - the appellant has cleared only components of machinery due to wear and tear of the machineries. The iron metal scrap .....

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product - demand set aside - appeal allowed - decided in favor of appellant. - E/280/2005 - Final Order No. 40925/2017 - Dated:- 12-6-2017 - Smt. Sulekha Beevi C.S., Member ( Judicial ) And Shri V. Padmanabhan, Member ( Technical ) Shri M. Kannan, Advocate, for the appellant Shri S. Govindarajan, AC (AR) for the respondent ORDER Per Bench The appellants are 100% EOU and are engaged in the manufacture of Garnet Powders . The main raw material used is Garnet Sand which is pulverized using imported .....

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impose penalties. After due process of law, the adjudicating authority confirmed the duty demand of ₹ 54,197/- along with interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri S. Muthu Venkataraman, submitted that the appellant has cleared only components of machinery due to wear and tear of the machineries. The iron metal scrap cleared by the appellants are not waste arising in the cour .....

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goods have to satisfy the test of being produced or manufactured in India. It is settled law that excise duty is a duty levied on manufacture of goods. Unless goods are manufactured in India, they cannot be subjected to payment of excise duty. Simply because a particular item is mentioned in the First Schedule, it cannot become exigible to excise duty. [See Hyderabad Industries Ltd. v. Union of India, (1995) 5 SC 338 - 1995 (78) E.L.T. 641 (S.C.), Moti Laminates (P) Ltd v. CCE, (1995) 3 SCC 23 .....

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of Section 2(f) of the Act. Therefore, the conditions contemplated under Section 2(d) and Section 2(f) has to be satisfied conjunctively in order to entail imposition of excise duty under Section 3 of the Act. The manufacture in terms of Section 2(f) includes any process incidental or ancillary to the completion of the manufactured product. This any process can be a process in manufacture or process in relation to manufacture of the end product, which involves bringing some kind of change to the .....

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ecisions starting from Tungabhadra Industries v. CTO, AIR 1961 SC 412, Union of India v. Delhi Cloth & General Mills Co. Ltd., AIR 1963 SC 791 - 1977 (1) E.L.T. J199 (S.C.), South Bihar Sugar Mills Ltd. v. Union of India, AIR 1968 SC 922 - 1978 (2) E.L.T. J336 (S.C.) and in line of other decisions has explained the meaning of the word manufacture thus : 14. The Act charges duty on manufacture of goods. The word manufacture implies a change but every change in the raw material is not manufact .....

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