2015 (7) TMI 1035

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....rk (P) Ltd. amounts to manufacture or not. The aforesaid issue is to be determined in the following factual background: One M/s Perfect Drug Limited (PDL) had been purchasing/importing various components of WPFS classifiable under Tariff Heading 8421. PDL, after importing these materials, supplied the same to the appellant herein. Job work was assigned to the appellant for the assembly of WPFS on behalf of PDL. Appellant takes job charges from PDL. Various parts which were supplied by the PDL to the appellant were as follows: i) Filter Housing & Cartridge ii) UV Units iii) Timer iv) Mounting Plate & screws v) Tubings and Fittings 2. According to the Department of Revenue, the aforesaid work being carried out by the appe....

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.... is passed through this WPFS and thereafter, this goes in the post mix vending machine where it gets mixed with the soft drink concentrate and thereafter, flows out of the vending machines as soft drink. Various items imported by PDL and sold to their customers can be mounted on a wall, near the water supply point, and connected to get the desired quality of water. However only to avoid the inconvenience to the customers and avoid damage to the plaster on the wall these are mounted on a base frame and interconnected by simple method of tightening nuts. The customer is to simply place or affix the base frame near the water supply point and connect the WPFS to the tap to get the desired quality of water. This is akin to fixing a water filter ....

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....otherwise, WPFS retains the same characteristics as that of various items which have been imported by PDL and, therefore, there is no change in the characteristics of various imported items under Heading 8421. Our attention was drawn to the definition of 'manufacture' contained in Section 2(f) of the Central Excise Act, 1944 as well as recent judgment dated 18.03.2015 in Civil Appeal No.8958 of 2003 rendered by this Court in the case of M/s Satnam Overseas Ltd. v. Commissioner of Central Excise, New Delhi 2015-TIOL-66-SC-CX as also in the case of Servo-Med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai 2015 (319) E.L.T. 578 (S.C.). It was submitted that this Court considered various earlier judgments and culled down ....