2005 (10) TMI 21

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....dication order. 2. The appellant made import of pager and appellants are also manufacturing pagers. A SCN was issued to the appellant in respect of pager imported them on the ground that the imported pagers are being brought to the factory id thereafter being programmed. Hence the process undertaken by the appellant amounts to manufacture in view of the provisions of Note 6 of Section XVI of Cent....

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....992 (57) E.L.T. 63. The contention is that the Hon'ble High Court held that the retraction is valid even after six years which was done at the first available opportunity. The appellant also submitted that the process undertaken by them does not amount to manufacture even in view of the provisions of Chapter Note. The appellant also relied upon the technical opinion produced by them before the adj....

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.... relied upon the decision of Hon'ble Supreme Court in the case of Surjit Singh Chabra v. UOI - 1997 (89) E.L.T. 646 (S.C.). The contention is that as they had imported the pagers which are to be programmed and after programming the pagers are being activated as per the Note 6 of Section XVI of Central Excise Act, 1985 "conversion of an article which is incomplete or unfinished but having the essen....

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....d statement on 8-10- 99 to the effect that the imported pagers are brought into the factory for programming labelling or packing for stickers. The statement was retracted only on 24-9-2002 in reply to SCN on the ground that the statement was made under coercion. We have gone through the statement whereby he has given the detailed manufacturing process regarding the pagers which are being manufactu....