2001 (6) TMI 268

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..... o. E (1789)96-B, when it was directed to be transferred to Bangalore Bench, on request made by the appellant. Hon ble President ordered the transfer on 31-1-2001 and it has now come before us. 2. A show cause notice at 21-1-1995 was issued, alleging that :- (i) The appellant is manufacturing Alarm Time pieces and parts thereof. (ii) They were alleged to have misused Notification No. 72/86, dated 10-2-1986 by supplying parts of one day alarm time pieces in the guise of alarm time pieces and they evaded duty as it was noticed that all clearance documents mentioned thereon as SKD . No packaging slips or serial nos. were issued/allocated to such SKD removals and clearances were effected to M/s. Popular Watch Co, Trivandrum, .....

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..... he submissions we find (a) There is no dispute that the goods removed were not as completely assembled one day alarm clocks . The appellants submitted that the removal was in the form of a KIT of all the parts required to assemble the clock and the SDR drew our attention to the finding of the learned Commissioner that the removals would not be co-related to a particular number of clocks removed in the kit form. The facts, therefore, are required to be established. (b) The learned Advocate for the appellants, submitted and relied upon the decisions of Madras High Court in the T.I. Cycles of India, Ambattur [1983 (12) E.L.T. 681 (Mad.)], Flat Products Equipments (I) Ltd. [2000 (115) E.L.T. 629 (Tribunal)], Bharat Heavy Elec .....

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..... ves and in the facts and circumstances of the case that would constitute manufacture; they did not uphold the Tribunal s finding and they remanded the case back to the adjudication to determine whether a new product came into existence . We would also following the same remand this matter back. (d) In this case if a finding is arrived that by placing all parts in the box in KIT form would constitute a new product, it has to be classified accordingly and the question of discharge of duty on parts considered. (e) We find, Notification No. 72/86 has two entries in the table viz. Sl. No. Chapter Heading Nos. Description of Goods Date (1) (2) (3) (4) 3. 91.03 .....

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