TMI Blog2018 (1) TMI 1734X X X X Extracts X X X X X X X X Extracts X X X X ..... gram bar code to avoid duplicity and put in an outer cover box to ensure safe transportation - HELD THAT:- The purpose of deeming processes such packing, re-packing, labeling, relabeling etc. to be processes amounting to manufacture is to capture the value addition. In the instant case, there is admittedly no value-addition . The goods are sold either at or below the MRP to the consumer. More impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide - the appeals filed by the assessee-Appellants are allowed. - HON BLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON BLE MR. V. PADMANABHAN, MEMBER (TECHNICAL) Appellants: Sh. V. Lakshmikumaran, Adv. Respondent: Sh. S.K. Bansal, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : Both the present appeals are filed by the assessee-Appellants against the Order-in-Original No. 24/Commr/CEX/IND/08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment is of the view that the activity of the assessee-Appellants amounts to manufacture and demanded the duty along with the penalty. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we have heard Shri V. Lakshmikumaran, learned counsel for the assessee-Appellants and Shri S.K. Bansal, learned DR for the Department. 4. After hearing both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3; are put in an outward transit box by the vendors and are wrapped with tamper proof wrapper and taped to ensue safe delivery to the customer. The repacking box bears the name of the HSN 18, call centre and the website address. Apart from this repacking, no other activity is being undertaken. The issue raised for clarification in this background is whether the levy of excise duty is attracted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affixed therein. Under these circumstances, the activity undertaken in the instant case merely consists of transferring pre-packed duty paid retail goods into another packing. 4. In view of the above, it is clarified that in such cases excise duty would not be attracted on the operations or processes carried out by the vendor. 5. In the present case, the situation is identical. By following the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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