TMI Blog2018 (3) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... [DB] - Dated:- 10-1-2018 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Amit Jain, Shri Rahul Tangri, Advocates - for the Appellants Shri R K Mishra, AR - for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals are cross appeals filed by the appellant as well as by the Department against the order in original No.Jai-EXCUS-000-Com-14-16-17 dated 28.10.2016. Period of dispute is April, 2009 to March, 2013. 2. Brief facts of the case are that the appellant is engaged in supply of various bought out items known as BPL Kits to provide the electricity connection to below poverty line (BPL) households. Such BPL kits are provided under the Rajiv Gandhi Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny new identifiable product. Here, it is necessary to find that even if the goods were cleared and identified as BPL Kit, whether such goods can at all be considered as a new excisable item. Here, the main thrust of the Revenue is that there is an assembly process undertaken by the appellant-assessee. We note that mere putting together of two or more items by itself will not make an assembly of a new item. In M/s Narang Latex and Dispersions (P) Ltd, 2001 (134) ELT 482 (Tri-Mby.), the Tribunal held that when the appellant cleared the nipples manufactured by them by attaching them with bought-out bottles, the process of attaching the rubber nipples with the bottles and packing together for clearance will not amount to manufacture. The said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th their clients. There is no standard commercially identifiable item which is available for sale or purchase in the market. In other words, there is no BPL Kit commercially known and marketed. The clearances made by the appellant-assessee to the various clients as per their requirement are not any new manufactured product, commercially identifiable as BPL Kit. 17. The original authority upheld the duty demand partly, on the ground that the process of mounting two components/items on the wooden or plastic board would amount to manufacture. We are not in agreement with such finding. The electrical components, MCB and kit-kat fuse mounted on the board do not lose their identity and assume a different character and use after such pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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