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TMI Blog2018 (6) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant amounts to manufacture or not? - Held that:- The Hon'ble Supreme Court in the case of M/s. Servo-Med Industries Pvt. Ltd. Vs Commissioner of Central Excise, Mumbai [2015 (5) TMI 292 - SUPREME COURT] has held that the process of sterilization does not amount to manufacture. The said process does not convert the gloves to any other product than the gloves except that they are sterilized, which is not a lasting character and when the gloves are opened from the packing, the same tend to become desterlized. Apart from the fact that it is well settled principle of law that no extraneous conditions can be introduced in the notification which has to be interpreted on its own wordings, we also take note of the fact that though the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in terms of the said notification. 3. Revenue entertained a view that inasmuch as latex gloves imported by the appellant, were subsequently put to certain processes like quality inspection visually, placing them in wallet/pouches and further in boxes/packages, which were being subject to process of sterilization, which process amounts to manufacture in terms of section 2(f)(iii) of the Central Excise Act, 1944. It cannot be concluded that the appellants have sold the imported goods as such, thus entitling them to the refund of SAD paid. Accordingly, they were issued show-cause notice dated 01.10.2015 proposing to deny the refund claims so filed by them. 4. The appellants during the course of adjudication took a categorical stand t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which case, it cannot be said that the imported goods have been sold as such . Accordingly, he rejected the assessee's claim of refund of SAD for the period subsequent to 11.07.2014. Hence, the present appeals. 5. After hearing both sides, we find that the issue has been the subject-matter of various decisions. First of all, we will examine as to whether the process undertaken by the appellant amounts to manufacture or not, in the ordinary sense. The Hon'ble Supreme Court in the case of M/s. Servo-Med Industries Pvt. Ltd. Vs Commissioner of Central Excise, Mumbai reported in 2015 (319) E.L.T, 578 (S.C.) has held that the process of sterilization does not amount to manufacture. The said process does not convert the gloves to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the item which ultimately was sold by them in the local market, the importer would be eligible for exemption under Notification No. 102/07-Cus. Similarly in the case of Commissioner of Customs, Amritsar Vs. M/s. Hero Exports reported in 2013 (298) E.L.T.410 (Tri. -Del.) , the Revenue's stand that imported e-bikes in CKD condition were subsequently assembled and sold as e-bikes, thus disentitling the importer to refund of SAD was not accepted. Similarly, in the case of M/s. Posco India Delhi Steel Processing Ltd. Vs Commissioner of Customs, Kandla reported in 2012 (285) E.L.T.410 (Tri. -Ahmd.), it was held that cutting and slitting of imported HR/CR coils would not disentitle the claim of refund under Notification No. 102/07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they remained the same even after repacking. The Tribunal observed that the term as such referred to any notification is to mean that the goods should not have undergone any process of change. Therefore, inclusion of Chapter notes in Excise Act, is not sufficient to hold that the goods have not been sold as such , inasmuch as, the goods have remained the same, in spite of the tact that they have been, deemed to have been manufactured. 7. Though, the Commissioner has taken note of the above decision of the Tribunal but he has not followed the same in the light of circular issued by the Board requiring that the goods should have been sold as such . Apart from the fact that it is well settled principle of law that no extraneous conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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