1996 (11) TMI 130

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....R, for the Appellant. S/Shri Rajesh Kumar with Gopal Prasad, Advocates, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This Revenue Appeal is directed against Order No. N-164/B196/85, dated 10-6-1985 of Collector (Appeals). 2. Collector (Appeals) has held that the appellants do not have any equipment for manufacture or assembling fire extinguishers and they....

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....yable at the time the goods are actually manufactured. The appellants have no equipment or machinery to manufacture these goods; duty if at all payable has to be discharged by the actual manufacturer. Actually, the goods became exigible at the time gas was filled in these cylinders because it is only at that time they acquire a character different and distinct from the primary raw material, i.e., ....

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....he fire extinguishers manufactured by M/s. Fire Hose & Appliances (I) Pvt. Ltd. by supplying the cylinders and the end product has a distinct use and character and trade nomenclature. In spite of this, however, in Para 7 of the Memo of Appeal, the Revenue have stated that the Respondents are manufacturers of these goods which they get manufactured from secondary manufacturers, i.e., M/s. Fire Hose....

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....er and it is not contention of the Revenue that this was done by the respondents. Hon'ble Apex Court in case of Basant Industries v. C.C.E., Kanpur - 1995 (75) E.L.T. 21 (SC) held that in case goods were brought by trade under his brand name and according to his specifications by supplying raw materials and components to independent job worker such trader is not treatable as manufacturer. In case ....