9911796707
TMI Blog2025 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and perused the case records. 2. Revenue has filed a miscellaneous application No. 85273 of 2024, seeking change of name and address of the respondent in the appeal memorandum filed by the appellants. The prayer made by the Revenue is considered and accordingly, Registry is directed to incorporate the following changed name and address of the respondent in the appeal records for the purpose of disposal of the appeal:- "Commissioner of Central Goods Service Tax & Central Excise, Navi Mumbai Commissionerate, 16th Floor, Satra Plaza, Sector -19D, Palm Beach Road, Vashi, Navi Mumbai - 400 705". 3. Further, the appellants have also filed miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.08.2012 issued by the Department was culminated into the adjudication order dated 27.11.2013, wherein the original authority had dropped the proposals made in the show-cause notice. Being dissatisfied with the said adjudication order dated 27.11.2013, Revenue has preferred an appeal before the learned Commissioner (Appeals), which was disposed of vide the impugned order dated 10.04.2015, in allowing the appeal filed by the Revenue. Feeling aggrieved with the impugned order dated 10.04.2015, the appellants have preferred this appeal before the Tribunal. 5. The Department had initiated show-cause proceedings on the premise that tyre 'O' rings are manufactured by them within their factory premises. The Department had held that as per Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts, components and assemblies of automobiles". The 'O' rings dealt with by the appellants in this case are not exclusively usable only in automobile industries, as the same can also be used for other purposes. The said 'O' rings are not confined as parts, components and assemblies of automobiles industry only. Thus, we are in agreement with the order of the original authority, who had classified the product under Chapter 4016. Further, mere packing of the 'O' rings and putting of label thereon shall not amount to manufacture, inasmuch as no distinct and identifiable product emerges as a result of process of such packing or putting the logo thereon. Therefore, we are of the view that the appellants are not liable to pay central excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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