https://www.taxtmi.com/caselaws?id=54866 Programming imported pagers in the factory, together with labelling and packing, was treated as manufacture because the goods were not usable as pagers without that process under the relevant chapter note. The duty demand was sustained on that basis. On valuation, the clearance value was held to fall within the settled cum-duty pricing principle, so the Revenue's challenge failed. On penalties, the main penalty was reduced, and the personal penalties on the Director and General Manager were set aside because there was no evidence of deliberate omission or intent to evade duty. en-us Thu, 13 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 14:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54866 Programming imported pagers in the factory, together with labelling and packing, was treated as manufacture because the goods were not usable as pagers without that process under the relevant chapter note. The duty demand was sustained on that basis. On valuation, the clearance value was held to fall within the settled cum-duty pricing principle, so the Revenue's challenge failed. On penalties, the main penalty was reduced, and the personal penalties on the Director and General Manager were set aside because there was no evidence of deliberate omission or intent to evade duty. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54866