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TMI Blog2002 (7) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... s common order. 3. Shri G. Shivadass, learned Advocate appearing for the appellants submitted that the appellants were engaged in the supply of one or more items mentioned below viz., (a) Scanners; (b) Keyboard wedge or decoder or wand; and/or (c) Software in the form of floppy diskettes. Shri Shivadass submitted that the scanners were imported by the appellants and the keyboard wedges were purchased from other manufacturer. He said that the activity of placing both of these items in a pouch does not amount to manufacture whereas the Commissioner has relied upon the Note 6 to Section XVI of the Central Excise Tariff Act, 1985 to come to the conclusion that the activity of the appellants of placing the scanner and the keyboard wedge in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, the Department had issued a Circular accepting the decision wherein it was clarified that two different items putting together in a kit does not amount to manufacture. In this context he referred to the Circular No. 583/20/2000-CX., dated 20-8-2001. He also submitted that the ratio of the decision of the Supreme Court has been followed subsequently by the Tribunal in a series of cases. In this context he referred to the following cases : - (a) T.I. diamond Chain Ltd. v. CCE, Chennai [2000 (126) E.L.T. 790 (Tribunal)] (b) CCE Jaipur-I v. Venelec Electromech Indus (P) Ltd. [2002 (141) E.L.T. 156 (Tri. - Del.)] (c) Dalmia Industries Ltd. v. CCE, Jaipur [1999 (112) E.L.T. 305 (Tribunal)] (d) Narang Latex and Dispersions Pvt Ltd. v. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bar-code hardware and Systems. He said in view of this position, the ratio of the decisions referred to above is not applicable to the facts of this case. 5. In this context, Shri G. Shivadass, Counsel submitted that in the case of TI Diamond Chain Ltd. (supra), the issue with reference to packing after testing also has been considered by the Tribunal and on relying upon the decision of the High Court of Andhra Pradesh, it was held that activity undertaken by the party does not amount to manufacture. 6. We have carefully considered the submissions made by both sides and perused the records. In the instant case, as can be seen from the records that the scanners were imported by the party whereas the key board wedges/decoders were proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new and different article must emerge having a distinct name, character or use. In other words, it is not enough if there is a change, the change should result in bringing into existence a new and definite article having a distinct name, character or use and said article must be marketable and it should known to the market as such. In view of this definition and the facts and circumstances, putting both of them into a pouch would not change its character or use and the issue similar to one has already been considered in an appeal in the case of XI Telecom Ltd. (supra) and furthermore the view taken by the High Court decision was upheld by the Supreme Court, we are of the view that ratio of the aforesaid decision is applicable to the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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