2005 (10) TMI 155

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..... 4,827/- was confirmed against the appellants and penalty of equivalent amount was imposed on the ground that during the period 1-4-96 to 4-12-97, the appellants have manufactured and cleared complete kitchen cabinet falling under heading 9403.00 without payment of duty and without observing other Central Excise formalities. 2. The appellants, in their defence have contended that kitchen cabinets .....

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..... will not amount to manufacture. Similarly, in the case of Bhilwara Spinners Ltd. v. Commissioner of Central Excise, Jaipur, reported in 2000 (118) E.L.T. 591 (Tri.), the assembly of aluminium card cans from the parts was held as not amounting to manufacture. In the instant case, we have seen the bills raised by the Omkar Furnitures and find that a complete kitchen cabinet was cleared by them in kn .....

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..... CKD condition is a 'cycle' only. By following the ratio of the above discussed decisions, we hold that assembly of the kitchen cabinets manufactured by other manufacturer will not amount to manufacture at the appellant's end and hence, not liable to duty again. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants. (Dictated in Court)
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