9911796707
TMI Blog1996 (11) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... mar with Gopal Prasad, Advocates, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. This Revenue Appeal is directed against Order No. N-164/B196/85, dated 10-6-1985 of Collector (Appeals). 2. Collector (Appeals) has held that the appellants do not have any equipment for manufacture or assembling fire extinguishers and they cannot be held manufacturers of the said goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants have no equipment or machinery to manufacture these goods; duty if at all payable has to be discharged by the actual manufacturer. Actually, the goods became exigible at the time gas was filled in these cylinders because it is only at that time they acquire a character different and distinct from the primary raw material, i.e., the gas, and therefore, admits that the persons who filled the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. by supplying the cylinders and the end product has a distinct use and character and trade nomenclature. In spite of this, however, in Para 7 of the Memo of Appeal, the Revenue have stated that the Respondents are manufacturers of these goods which they get manufactured from secondary manufacturers, i.e., M/s. Fire Hose Appliances (I) Pvt. Ltd. 6. We find that having themselves state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. Hon ble Apex Court in case of Basant Industries v. C.C.E., Kanpur - 1995 (75) E.L.T. 21 (SC) held that in case goods were brought by trade under his brand name and according to his specifications by supplying raw materials and components to independent job worker such trader is not treatable as manufacturer. In case of Kerala State Electricity Board v. C.C.E. - 1990 (40) E.L.T. 762 it was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
