2016 (2) TMI 716

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.... For the Appellant : Ms Neha Garg, AR ( DR ) For the Respondent : None ORDER Per Ashok Jindal Revenue is in appeal against the impugned order wherein it is held that the conversation of saree into a designer saree is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944. 2. The facts of the case are that the respondent is a fashion designer and engaged ....

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....he respondent is liable to pay duty. On appeal before the learned Commissioner by the respondent, the learned Commissioner (Appeals) set aside the adjudication order. Aggrieved from the said order, Revenue is in appeal. 3. The learned AR strongly relied on the CBEC Circular No. 557/53/2000-CX. dated 03/11/2000 to say that it is admitted fact that sarees were unhemmed, therefore, as per the CBEC....

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....fabrics is in running length with same pattern of weaving which does not contain extra threads contributing greater thickness to the cloth with the outermost line running at or near the edges at regular interval so as to provide a substitute for hem, the same is not the case in hand, as the respondent has purchased sarees from the market and has carried out embroidery and hemming work etc. and the....

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....n or metallization and no new and distinct product comes into existence". Said principle has already been followed by the Hon'ble Tribunal in the case of Ellora Mechanical Products Pvt. Ltd. vs. Comm. Of C. Ex., Noida - 2005 (186) E.L.T. 234 (Tri. - Del.) and Kuwer Industries Ltd. vs. CCE, Noida - 2005 (184) E.L.T. 49 (Tri. - Del.) while dealing with identical issue and same product. The evide....