9911796707
TMI Blog2016 (8) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... :- there is no dispute that commodity paint is specified in the 3rd Schedule and assessed to duty under Section 4A on MRP basis. It is also not in dispute that the appellant is undertaking the process of mixing of paints with tinters and re-packing the same in unit containers and are labeling the same with MRP at their depots before dispatching them for sale to the ultimate consumers. These proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rer of various types of paints and thinner classifiable under Chapter 32 and 38 of the Schedule to the Central Excise Tariff Act. The paints and thinner are chargeable to duty on the basis of the MRP. The appellants cleared their final products i.e. base paints along with tinters and ready colour shades on stock transfer basis to the various depots located all over India on payment of duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty demand of ₹ 3,87,418/- was confirmed by the Original Authority along with penalties, which was upheld by the Commissioner (Appeals) in this impugned order. Hence, the present appeal. 3. The appellant is in appeal before this Tribunal claiming that the process of tinting does not amount to manufacture, since this process does not bring into existence any new goods. They have relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (ii) Which is specified in relation to any goods in the Section or Chapter notes of [the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) Which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that such a plea cannot be taken at this stage, not having been raised before the lower authorities. We also note that once base paint is mixed with tinter, the resultant paint will have a higher MRP. 8. To conclude in line with the above discussions, we hold that the process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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