TMI Blog2018 (2) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of appellants being a manufacturer or a trader. As already observed the first order of the Tribunal upheld the Revenue's stand on classification of the goods as falling under Chapter Heading 84.21 and the second order passed on ROM directed the lower authorities to examine the applicability of SSI benefit. As such, it would not be proper for us to go beyond the earlier orders of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Veerabhadra Reddy, JC (AR) for the Revenue, we note that the appellants are manufacturers of parts of Steel Water Filters under the brand name of 'Mahaan'. The said parts are being supplied by the appellants to one M/s. Mahaan Enterprises (India) Ltd., Hyderabad [hereinafter referred to as MEIL ], who is using the same for the manufacture of water filters which were being cleared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal adjudicating authority, who confirmed the demand and imposed penalties. The matter travelled upto Tribunal through Commissioner (Appeals) and the Tribunal accepted the Revenue's stand that the goods fall under Tariff Heading 84.21. However, as the Tribunal did not give any finding on the SSI exemption, a rectification of mistake application was filed, which was disposed of by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants submit that they were not manufacturing the goods themselves and as such cannot be held to be a manufacturer. The same were actually being manufactured by the job workers out of the raw materials supplied to them. As per the settled law, the one who manufactures the goods is the manufacturer and is liable to pay the duties. The appellant was a simple trader, who was getting the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants being a manufacturer or not. As such, we find no merits in the assessee's prayer that he was not a manufacturer. 7. As regards the applicability of SSI notification, learned advocate fairly agrees that the brand name Mahaan was endorsed in his name only with effect from 01.04.1998. The lower authorities have already granted the benefit to the appellants, for the period post ..... X X X X Extracts X X X X X X X X Extracts X X X X
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