9911796707
TMI Blog2024 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... analysing the processes undertaken by them on the imported Modems which are similar to that one now applied to the indigenous goods, held ' the activities carried by the appellant in the premises at 29B/3 on imported Modems would result into manufacture within the meaning of Section 2(f)(iii) of Central Excise Act, 1944. Consequently, the appellant are required to discharge duty on the imported Modems for the aforesaid activities in their trading premises, which amounts to manufacture.' Therefore, there is no doubt that the processes carried out by the appellant are resulting into manufacture; hence, the duty is required to be discharged on the transaction value of the Modems as per Rule 16(2) of the Central Excise Rules, 2002. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially cleared on payment of duty for demo purpose only and the value was determined as per Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. He has contended that after receiving the Modems in their factory, the same were entered into the raw material register and the duty earlier paid was taken as credit under Rule 16(1) of the Central Excise Rules, 2002; the said goods are then subjected to all the processes that were carried out in normal course for manufacture of Modems; thereafter the Modems were allotted different serial numbers and loaded for dispatch and cleared the same on payment of duty. He submits that the processes undertaken involve visual inspection, rectification of defects, comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n; the tested Modems then repacked in the boxes and placed in bigger cartons along with other Modems, accessories which would make the Modems marketable, procured and supplied along with the Modems after affixing the logo and labelling the Modems with appellant s name and address. These activities definitely relevant and necessary for marketing the product to the end consumer. The argument of the Appellant that the Modems imported already in marketable condition may not stand the test of deemed manufacture as prescribed under Clause(iii) of Section 2(f) as the same has to be examined from the point of end consumer as held by the Hon ble Supreme Court in the case of Air Liquide North India Pvt. Lt. Vs. CCE, Jaipur 2011(271) ELT 321(SC) It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) held that the activities of packing and repacking, labelling and relabelling of switch gear amounts to manufacture within the definition of Section 2(f)(iii) of the Central Excise Act, 1944. The said decision has been upheld by the Hon ble Supreme Court as reported in 2018(12) GSTL J33(SC). More or less, similar view also has been expressed by the Tribunal in the case of Komatsu India Pvt. Ltd. Vs. CCE, Nagpur [2017(345) ELT 256 (Tri. Mum.)]. Following the above precedents, we are of also of the view that the activities carried by the appellant in the premises at 29B/3 on imported Modems would result into manufacture within the meaning of Section 2(f)(iii) of Central Excise Act, 1944. Consequently, the appellant are required to discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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