2013 (11) TMI 1286

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....e Respondent : Shri U.K. Srivastava, DR ORDER Per Archana Wadhwa (for the Bench): The appellants are engaged in the manufacture of Vibrators and converters falling under Chapter Heading 85, under their own brand name 'Accentri'. They were also having their another premises in Janak Puri from where they were trading. Revenue, by entertaining a view that appellant was clearing their own ma....

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....mpugned order has examined the appellants contention that the goods supplied to the said customers were imported goods and placed on record the bills of entries showing the import of the same. It is also the contention of the learned advocate that after the import of the completely manufactured goods, they were merely affixing their own brand name on the same, which activity does not amount to man....

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....g activity. 4. We have considered the submissions made by both the sides. We agree with the learned advocate that affixing of brand name on the fully manufactured imported goods may not amount to manufacture. However, the Commissioner has not confirmed the demand on the above ground only. He has examined the bills of entries and the trading invoice and has come to a clear conclusion that the mo....

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....r relabelling has been done on the imported goods by us. If that be so, we really fail to understand as to how the appelaltn was supplying the imported goods to their customers under their own brand name of 'Accentrix' when no labelling of the same was done by the appellant and the purchase order was clearly in respect of 'Accentrix' brand name. 6. Apart from the above, we also note from the im....