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TMI Blog2011 (5) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... s parts of Aquaguard in a new carton along with some other bought out items will not result in manufacturing activity, in the case of M/s. Kitchen Grace (2005 - TMI - 54722 - CESTAT, WEST ZONAL BENCH, MUMBAI), assembling of a furniture received in knock-down condition with necessary hardware fittings in loose condition will not amount to manufacture, pre-deposit of duty and penalty waived and allow stay petition - E/1345/2010 - S/643/2011-WZB/AHD - Dated:- 6-5-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : Shri Gajendra Jain, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is to dispense with the condition of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. 4. The appellants, during the course of adjudication, advanced various pleas and submitted that inasmuch as the goods were assessed to Customs duty as telephone and they have paid the duty on the same as telephone, it was not permissible to the Department to allege that by assembling various parts of the telephone, they have again manufactured the same in their factory. This amounts to re-opening the assessment done by the Customs. They also submitted that they were only assembling various parts of the telephone imported by them and were testing the same, placing warranty card and user manual in the boxes, affixing the hologram and MRP for imported box etc. The telephones are packed in the same individual boxes in which they wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, it has to be held that they are excisable goods. He also deal with the appellant s contention that in terms of Rule 2(a) of General Rules for the Interpretation and Board s Circular 55/1995-Cus., dated 30-5-95, the goods have to be treated as complete telephones imported by them. He observed that the same are for the purpose of classification and assessment of Customs duties at the time of import into the country, such deemed fiction cannot hold good for the purpose of classification. 6. After appreciating the submissions made by both sides, we note that admittedly, the goods were imported and assessed to duty as complete telephone. It is also not disputed that the consignment consisted of complete telephone set and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant before Commissioner, it was held that assembling of a furniture received in knock-down condition with necessary hardware fittings in loose condition will not amount to manufacture. The Commissioner has distinguished the said decision on the ground that citation pertains to the case that happened way back in the year 1996-97. He further distinguished it on the ground that in the cited judgment, the goods under reference were furniture whereas in the case in hand, there are so many parts of the telephone involved. As such, the case is distinguishable 8. We find no justification in the above distinction drawn by the Commissioner. The ratio of above decision is sufficient to prima facie cover the disputed issue in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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