TMI Blog2018 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... goods bought and processed and sold by them. Therefore, it follows that the match splints purchased by them being duty paid and machine made, the finished match bundles manufactured by the petitioners are liable to levy of central excise duty in terms of Sl.No.142 of Notification No. 12/2012 dated 13.03.2012 - The petitioners being principals and not job workers, the benefit of exemption contained in Notification No. 36/2001 dated 26.06.2001 is not applicable to them. Excisability/marketibility - match splints - Held that:- The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is 'chemically dipped splints' and not 'fully finished match bundles' is without basis. Matches are mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acking matches in the boxes without the aid of power from the petitioner. WP (MD) No 7178 of 2012 :- Prayer : To issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order in OC.No.539/2012 dated 21.05.2012 and quash the same and forebear the respondents from levying and collecting excise duty for packing matches in the boxes without the aid of power from the petitioner. WP (MD) No 7182 of 2012 :- Prayer : To issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order in OC.No.537/2012 dated 21.05.2012 and quash the same and forebear the respondents from levying and collecting excise duty for packing matches in the boxes without the aid of power fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is arbitrary and illegal. It was submitted that though the 5th respondent asserted that the exemption from registration contained in Notification No. 36/2001 dated 26.06.2001 is not available to the petitioner, no reason was adduced for the said assertion. It was averred that the reference to Notification No.214 of 1986 for the definition of Job work is unwarranted when the same is available in a later statute in Cenvat Credit Rules, 2004. They submit that since the processes undertaken by them are without the aid of power, in terms of the general exemption notification in force, they are not liable to levy of excise duty for the job work done by them. It was also argued that classification of 'fully finished packaged match boxes' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bels on match boxes, veneers or cardboards and packaging are carried out with the aid of power. There is no ambiguity. 7.It is admitted by the petitioners that they purchase duty paid machine made match splints, undertake the other jobs through third party job workers and then sell it to their customers. Accordingly, the petitioners always hold principal interest on the goods bought and processed and sold by them. Therefore, it follows that the match splints purchased by them being duty paid and machine made, the finished match bundles manufactured by the petitioners are liable to levy of central excise duty in terms of Sl.No.142 of Notification No. 12/2012 dated 13.03.2012. The petitioners being principals and not job workers, the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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