https://www.taxtmi.com/caselaws?id=553 Programming imported pagers before clearance, together with labelling and sticker-packing, was treated as manufacture under Note 6 of Section XVI because the goods were not usable as pagers without that processing; the duty demand was therefore sustained. Cum-duty valuation was also accepted on the basis of the governing Supreme Court principle applied by the Tribunal, and the revenue's challenge on valuation failed. Personal penalties on the director and general manager were set aside because the record did not establish omission or commission with intent to evade duty. en-us Thu, 13 Oct 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=553 Programming imported pagers before clearance, together with labelling and sticker-packing, was treated as manufacture under Note 6 of Section XVI because the goods were not usable as pagers without that processing; the duty demand was therefore sustained. Cum-duty valuation was also accepted on the basis of the governing Supreme Court principle applied by the Tribunal, and the revenue's challenge on valuation failed. Personal penalties on the director and general manager were set aside because the record did not establish omission or commission with intent to evade duty. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=553