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TMI Blog2024 (10) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... However, even if that is not the case, assembly of Television from individual components to a full T.V is a process of manufacture. In fact, there are no evidence whatsoever of any imports under semi-knockdown condition as can be seen from the list declared by the respondents in their applicable. There are no merit in the appeal filed by the revenue, and the same is dismissed. - HON'BLE MEMBER (TECHNICAL), MR. RAJU and HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA Shri. Shri. H. P. Shrimali, Superintendent (AR) for the Appellant Shri Paritosh Gupta, Advocate for the Respondent ORDER RAJU This appeal has been filed by Bossh Technology India Limited by the revenue against order of the Commissioner (Appeals). 2. The facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e means the processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly. 7. In the instant case, no new product emerges, as the TV was imported almost in ready condition except some superficial assembling by the applicant which could have also been done by the supplier of the goods. 8. In view of above, your application is liable to rejection and accordingly the same is rejected. 2.1 The matter was challenged by respondent before Commissioner (Appeals). The Commissioner (Appeals) observed as follows: 5.1 The appellant is registered as manufacturer with the department and avalling the benefit of Customs (Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition. It holds that no more products emerge when a complete TV is assembled and therefore it cannot be a case of manufacture. The review order further argues that as per Rule 2A of General Rules of Interpretation of Import Tariff, any article imported in semiknockdown condition is classifiable in the same heading wherein finished article are classified. On the basis of said arguments, it was asserted that no new product emerges. 4. Learned Counsel appearing for the respondent argued that he argued that the goods are imported not in semi -knockdown condition but individual components have been imported. He further pointed out that revenue has not established that all the components have been imported. He pointed out that many components ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lect Board WIFI line 5. Fixing light wire 6. Fixing LVDS wire 7. Fixing binding wire 8. Fixing adhesive tape 9. Fixing of key/Ir wire 10. Fixing side terminal plates 11. Fixing wall hanging 12. Labeling on back cover 13. Fixing of speakers and cable 14. Fixing non woven cloth 15. Fixing back cover 16. Fixing key board 17. Fixing screws 18. Upgrading software 19. Main pcb with LED display/speakers/keyboard/pcb/remote sensor 20. Testing 21. Packing 7. It is seen that what is being imported are not goods in semi -knockdown condition. All the goods imported are individual items separately classifiable under different headings. Learned counsel pointed out that they are buying many products from local market. However, even if that is not the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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