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TMI Blog2014 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.10.2004 invoking the extended period. In addition to the above, 923 numbers of DVD/VCD Players and Multiplayers totally valued at Rs.19,57,782/- were also seized and since the goods have been released provisionally and not available for confiscation, Redemption Fine of Rs.17,00,000/- were also imposed on M/s. Beltek India Ltd. and that an amount of Rs.4,90,000/- was appropriated from the bank guarantee issued by SBI Naraina, New Delhi and the remaining amount of Rs.12,10,000/- was ordered to be recovered and interest amount at appropriate rates was also ordered and penalty of similar amount was also imposed on the appellants. In addition to above penalty of Rs. Two lakh was imposed on Shri R.S. Kandhari, Vice President of M/s. Beltek Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 4.7 The term "manufacture" has been defined under Section-2(f) of the Central Excise Act, 1944. The demand made out in the show cause notice pertains to the period 01.03.2003 to 08.10.2004 and in the order to have a clear perspective of the entire issue, I feel it essential to examine the definition of 'manufacture' during the relevant period. 4.8 The clause 127 of the Finance Bill, 2003 amended Section-2 of the Central Excise Act, 1944 by substituting Clause (iii) of Section-2(f) of the Central Excise Act, 1944 with effect from 01.03.2003. The amended Section-2(f) of the Central Excise Act, 1944, w.e.f. 01.03.2003 reads as under: 2(f)" manufacture" includes any process, - &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules, 1944, the product are dutiable covered under definition of manufactured products. 5. It is held in the adjudication order that party was getting DVD/CVD players and Multiplayers manufactured from abroad as per their approved designs and specifications and under their brand name 'Beltek'. These were imported by certain importers such as M/s. DMS Corporation, Noida and M/s Shubham Electronics (P) Limited, Noida and sold to the party. Prior to the clearance of these imported goods, the stickers containing the details such as dimension, weight, contents, model, colour, MRP & marketed by M/s. Beltek India Limited, B-89, Sector-5, Noida (if not already pre-printed on the packing by the exporter) were being affixed on these goods by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain markings such as, name of the commodity, net quantity, month of import, MRP, name of the company marketing the goods in India, etc., as required under the EXIM Policy/Foreign Trade Policy and also as per the provisions of Standards of Weights and Measures Act, 1972 and the rules framed thereunder. Customs clearance of such goods has been allowed only after ensuring that such particulars are declared on the unit packing of these goods. None of these labels are affixed by the Appellants or by their representatives, on their behalf. 8. They have also submitted that this is not the case of the department that appellants were declaring MRP or altered MRP on the imported products which are already declared on the packages at the time of clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in retail packing by the appellants. They also submitted that merely taking out the products from the cartons and then repacking the same into some other cartons without altering any of the declaration on the pack could not be termed as repacking. 11. We have examined the contention of the appellants and also have gone through the submissions of the appellants as well as findings recorded by the Commissioner. They have only reiterated the findings recorded by the Commissioner and contended that there has been captivity in the nature of any other treatment and goods should be liable for duty considering them as manufactured. During the hearing we have gone through the records and the judgments quoted by the appellants and find that this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other treatment' and find that has to be something as defined in section 2f. Once the goods at the time of clearance at the Customs department have undergone requirement of goods manufactured with MRP price having been affixed and goods having been duly cleared by the customs, there is no cause for asking duty on the same product merely because sticker of warranty and the chassis number have been pasted on these containers. 13. We have also examined the judgements quoted and found that Tribunal has been consistently taking stand with regard to concept of deemed manufacture being attracted only in the circumstances where there products were marketable even before affixing the label. It is further observed by the Tribunal that labeling o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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