TMI Blog2022 (9) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid Division Bench decision of the Tribunal in GS Pharmabutors, would be entitled to the benefit of the area based exemption Notification dated 10.06.2003 - Appeal allowed - decided in favor of appellant. - EXCISE APPEAL No. 51010 OF 2020 - FINAL ORDER NO. 50900/2022 - Dated:- 19-9-2022 - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Shashvat Arya, Advocate for the Appellant Shri Sanjay Kumar Singh, Authorised Representative of the Respondent ORDER This appeal has been filed by M/s Avon Beauty Products India Pvt. Ltd. [ the appellant ] to assail the order dated May 20, 2020 passed by the Additional Director General (Adjudication) confirming the demand of excise duty with penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or labeling or re- labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Uttarakhand or Himachal Pradesh. (emphasis supplied) 3. The issue involved in this appeal is whether the activity of the appellant of making nail polish from base liquer and colour solution excludes the appellant from availing the area based exemption, by virtue of paragraph 4 of Notification dated 10.06.2003. 4. The appellant, located in the State of Uttrakhand, is engaged in the production and clearance of nail polish or lacquers falling under Chapter 33 of the First Schedule of the Tariff Act. 5. The appellant had set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; were added to provide 'glitter‟ and 'shine' to the nail polish. The quantity of pearl used depended on the level of desired lustre, colour and the opacity of the nail polish. 7. According to the Department, the appellant merely undertook basic activities, such as, packaging, labelling, re-labelling to prepare the nail polish and no other process was done which could amount to manufacture. Thus, the appellant was not entitled to claim exemption under the aforesaid Notification dated 10.06.2003. 8. The issue involved in this appeal was considered and decided by a Division Bench of the Tribunal in GS Pharmabutors Pvt. Ltd. (Unit-II) vs Additional Director General (Adjudication) [ 2022 (2) TMI 615 CESTAT New Delhi ] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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