Tribunal rules attaching rubber nipples to bottles not manufacturing. Appeal allowed based on legal precedent.

The appeal was successful as the Tribunal found that the appellant's actions of attaching rubber nipples to plastic or glass bottles did not amount to manufacture. The decision was based on a previous judgment in a similar case and the legal precedent set in Dalmia Industries v. Commissioner of Central Excise, Jaipur. As a result, the appeal was allowed, and the order confirming duty and imposing penalty was set aside.

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Issues Involved:
The appeal against the decision of the Commissioner of Central Excise (Adjudication) confirming duty and imposing penalty.

Classification of Rubber Nipples:
The appellant, a manufacturer of rubber nipples, filed classification lists with the Assistant Collector for their final product. A show cause notice alleged that the appellant had cleared rubber nipples attached to plastic or glass bottles without proper classification and duty payment. The Tribunal, citing a previous judgment, held that such activity did not amount to manufacture, leading to the appeal being allowed and the impugned order set aside.

Legal Precedent and Decision:
Citing a previous judgment in a similar case, the Tribunal found that the appellant's actions did not constitute manufacture. Relying on the precedent set in Dalmia Industries v. Commissioner of Central Excise, Jaipur, the appeal was allowed, and the impugned order was set aside.

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