TMI Blog2008 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... cture, as per provisions of Section 2(f) of the CEA, 1944 – no new commodity is coming into existence - parts of water filter remain parts of the water filter till they reach the hand of the customers – question is answered in negative – revenue’s appeal rejected - E/2500/2004 - A/549/2008-WZB/AHD - Dated:- 27-3-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand name "anchor". The revenue entertained a view that the assembly of various parts like filter, candles, containers etc. in a box amounts to manufacture as a new and identifiable product commonly known as a water filter has come into existence. Accordingly, proceedings were initiated against them by issuance of show cause notice dated 2-10-03, which culminated into an order passed by the Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tence, It is to be ascertained that whether the aforesaid activity undertaken by the appellant amounts to manufacture or not. It is settled legal position that any process by which a separate new and distinct commodity comes into existence and such commodity is separately commercially marketed, amounts to manufacture. In my view, having regard to the above activity undertaken by the appellant, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case are identical to the facts of M/s. Eureka Forbes judgment. It has been held that putting together water filter, purifier and prefilter in carton for marketing as water purifier under the brand name "Aquagurard" does not amount to manufacture. We do not find any reason to deviate from the above ratio of the law declared by the Tribunal. We, accordingly, reject the present appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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