TMI Blog2018 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... decaffeinated tea contains far lesser amount of caffeine than black tea and the same is packaged, marketed and perceived differently in the market. Consequently, the processes of extracting decaffeinated tea as well as caffeine from black tea amounts to process of manufacture - In the present case, since the entire output of the appellant is getting exported there may not be any requirement to di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original No. 25 30/2009 dated The appellant is working as a 100% EOU and receiving raw-materials I.e. black tea from M/S, Indian Products, Karuvelipady, Cochin for processing the same into decaffeinated tea. For carrying out the process of converting black tea into decaffeinated tea on job-work basis, the appellant received job-work charges. The final products were ultimately exported from M/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as Dr Harish/ learned DR representing Revenue, 3. The learned counsel for the appellants submitted that the raw-materials i.e. black tea, was received in the appellant's factory and the same is processed through various stages which resulted in two products the decaffeinated tea as well as caffeine, He submitted that both the products ire, decaffeinated tea as well as caffeine are produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sses which result in two finished products - decaffeinated tea as well as caffeine. Since the activities have been carried out by the appellant on job-work basis, they have received compensation in the form of job charges from the tea manufacturer M/S. Indian Products Ltd. The Department's view is that the processes do not bring into existence any new commodity since the raw-materials as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k tea amounts to process of manufacture. In the present case, since the entire output of the appellant is getting exported there may not be any requirement to discharge central excise duty. However since the process amounts to manufacture, the same will go out of the purview of the definition of Business Auxiliary Service' under Finance Act 1994. Consequently there can be no demand for service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
