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TMI Blog2019 (3) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) And Dr Suvendu Kumar Pati, Member (Judicial) Shri Brijesh Pathak, Advocate for appellant Shri Anil Chaudhary, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew M/s High Quality Products is in appeal against order-in-appeal no. SB/13-M/M-IV/10 dated 27th January 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone I in which the activity of labeling , directed as a condition for clearance of imported goods for home consumption, has been held to be amounting to manufacture and, thereby, confirmed the order of the original authority for recovery of duty of ₹ 33,44,240/- under section 11A of Central Excise Act, 1944, with appropriate interest under section 11AB o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute that the present activity was carried out while the goods were yet categorized as imported and would not, therefore, fall within the purview of Central Excise Act, 1944. 5. Notwithstanding the relevance of definition of deemed manufacture in the two chapters as argued by the Learned Authorised Representative, the decision in re L Oreal India Pvt Ltd that 8.4 A somewhat similar issue came up for consideration before the Hon ble Apex Court in the case of Garden Silk Mills Ltd. v. UOI - 1999 (113) E.L.T. 358 (S.C.). One of the issues for consideration in that case was when does the activity of import get complete. The Hon ble Apex Court held that the import of goods into India would commence when they cross the territoria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompleted. Therefore, the question of manufacture attracting excise duty liability would not arise at all before the goods are cleared for home consumption. In this view of the matter, the impugned duty demands are clearly unsustainable in law in respect of goods where there was a statutory requirement of affixing the labels. We further observe that as far as the goods contained in packages of more than 10 grams or 10 ml., the CVD duty liability (equivalent to the excise duty) has been discharged on the MRP declared on the packages which is the same both before clearance by the Customs as well as after clearance. Thus, in respect of these goods no additional duty liability would accrue as the basis of valuation and rate of duty remain the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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