2014 (1) TMI 1568

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..... d that the respondents were only assembling the duty paid parts of the furniture as the furniture was manufactured by M/s. Kemp & Co. - Held that:- there is no allegation in the show cause notice that the respondents were not receiving all the parts of the furniture. In fact the manufacturer has paid duty under Chapter Heading 9403 of the Tariff which covers ‘other furniture'. The furniture manuf .....

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..... round that the respondents are engaged in the manufacture of office furniture system falling under Chapter Heading 9403 of the Tariff. The case of the Revenue is that the respondents are receiving parts of the furniture and assembling the same at site, which amounts to manufacture. The adjudicating authority confirmed the demand and imposed penalty. On appeal filed by the respondents, the Commissi .....

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..... iving all the parts of the furniture. In fact the manufacturer has paid duty under Chapter Heading 9403 of the Tariff which covers other furniture'. The furniture manufactured was cleared in CKD condition for ease of transportation and the respondents were only assembling the parts of the furniture at site. In view of this we find no infirmity in the impugned order. The appeal is dismissed. (Di .....

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