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TMI Blog2016 (12) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, the department has failed to indicate any standards or characteristics or parameters relying on which, if any, certification is being issued by the appellant. The appellant is only giving reports along with their recommendations after making examination of the garments at various stages. So these reports and recommendations which are the outcomes of services rendered by the appellant do not lead to any certification and cannot be covered by the technical inspection and certification services covered under section 65(108) of the Finance Act 1994. Appeal allowed - demand set aside - decided in favor of appellant-assessee. - Appeal No.ST/885/2010-ST(DB) - FINAL ORDER No.55105/2016-ST(DB) - Dated:- 17-10-2016 - Ms. Archana Wadhwa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l inspection by the exporter staff have been carried out. (iii) AT CO. partners and its staff have a vast and wide experience and knowledge (although no technical qualifications) of the clothing industry and their presence in the manufacturing cycle gives comfort to the exporter that his own laid down procedures are being followed. 4.1. The appellant examines the garments generally during the following three stages of the production: (i) At the fabric stage (ii) At the stitching stage (iii) At the packing stage 4.2. The appellant issues reports at each of the stage. Such reports assist the manufacturer for proper monitoring of the production process employed by the manufacturer. 4.3. The appellant discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with certification of the goods for process or material examined with respect to pre-determined quality and maintenance of specified standards including functionality, or utility or quality or safety or any other characteristics or parameters. 6.2. Here the appellant is randomly examining the garments at various stages like fabric stage, stitching stage and packing stage, but they are not giving any kind of certification with respect to pre determined standards / characteristics or parameters. When the outcome of the examination / inspection carried out does not result into some certification, the subject services cannot be covered by the services under the category of technical inspection and certification . The department s stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mean that any checks on functionality would amount to technical inspection and certification. CESTAT in the said case in para 7.1 of the decision inter alia observes as under: 7.1 The kind of certification covered under this definition refers to certification to ensure that characteristics of the goods meet specified standards. The standards may relate to functionality, utility, quality or safety. The definition of technical inspection cannot be read to mean that any checks on functionality, safety etc. would amount to technical inspection and certification. The word technical inspection and certification would appropriately refer to certain standards laid down in some statute or some guidelines. For example, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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