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TMI Blog2018 (7) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... dors, packing/repacking them into unit containers, fixing MRP label on the same and clearing it to various Dealers/Customers etc under their brand. The case of the department is that the goods procured falling under Chapter Heading 3208, 8536 and 8539 of the Central Excise Tariff Act, 1985. The activity of Re packing/relabelling of the same is amount to manufacture in terms of Section 2(f)(iii) of Central Excise Act, 1944, which specified that repacking/rebelling of goods specified under third Schedule of to make them marketable amounted to manufacture. These products are undisputedly covered under third schedule. Accordingly, Revenue is of the view that activity carried out by the appellant are of manufacture and excise duty on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under Sr. No. 97 of third Schedule, hence before 1-6-2006 the product in question being parts and components and sub-assemblies of automobile cannot be considered as manufactured goods in terms of Section 2(f)(iii) read with third schedule. He placed reliance on the following judgments: (a) G.S. Auto International Ltd Vs. Commissioner [2003(152) ELT 3(SC)] (b) Banaras IGA South Asia Vs. Commissioner [2000(126) ELT 1008(Tri.)] (c) Hindustan Sanitaryware Vs. Commissioner [1999(114)ELT 778(SC)] (d) Ford India Limited Vs. Commissioner [2017SCC CESTAT 7576] He also submits that demand is time bar as there is no suppression of facts on the part of the appellant. 3. On the other hand, Shri. Sanjay Hasija Ld. Superintendent (A.R.) appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific entry inserted in the 3rd schedule w.e.f. 1-6-2006, we find that though the said specific entry was inserted/described as "parts, components and sub assemblies of auto mobile" but the fact remains that the goods falling under chapter heading 3208, 8536 and 8539 were already covered under 3rd Schedule, therefore in respect of those goods, the activity of repacking and re-labelling is amount to manufacture prior to 1-6-2006 also under specific entry in respect of goods 3208, 8536 and 8539 existing during the relevant period, merely because of specific entry was inserted which covers those goods which are already specified earlier cannot be said that these goods prior to 1-6-2006 was not falling under the third schedule. Therefore prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mponents falling under respective chapters. The assessee in the said case disputed the classification whereas in the present case classification stands settled when the goods were received by the appellant. Since only activity was carried out by the appellant is of repacking and relabeling there is no question of change of classification. In the present case department has not insisted to change the classification, whereas the same classification which was applied by the supplier was applied mutatis-mutandis when it is cleared by the appellant, therefore there is no quarrel as regard the classification in the present case hence ratio of the Ford India Limited (supra) is not applicable to the present case. As regard limitation, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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