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2016 (3) TMI 69
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....abled/online platform to third party manufacturers/merchants to list and market their products; that this platform is offered on www.amazon.in for which a fee is charged to merchants for such online listing services; that for this purpose, as an additional service offering, the applicant has established a fulfillment center at the said warehouse(s) that receives, stores, packages and ship the products listed online for sale by the merchant to the customers purchasing the products; that the sale of goods will be directly by the merchants; that the applicant only operates as an IT enabled platform which enables the sale by listing the goods and by providing incidental services such as stocking the goods in its warehouse and undertaking activi....
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....the said warehouse(s) and at other warehouses operated/to be operated by the applicant or third parties on its behalf or at a premises located outside the warehouse of the applicant wherein such premises is either owned, leased or is in the possession of the applicant under such other similar arrangement. 3. Applicant submits that the activities proposed to be performed by the applicant would not alter the primary packing or original labeling affixed by the merchant of the goods under the applicable regulations. Further, all the proposed activities would not involve affixation, alteration or change in the Maximum Retail Price/Retail Sales Price ('MRP/RSP') of any product/item received in the warehouse. All items, where required, ....
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....ng to spectacles and frames (placing in case, tightening screws on eyewear)(S. No. 5) and tagging of jewellery (S. No. 8), which are explained by the applicant, as under; Various activities related to spectacles and frames are undertaken in the warehouse. The illustrative list of activities performed under this category is: Placing spectacles/sunglasses frames inside cases: Cases are generally received separately from the spectacles and sunglasses from the Manufacturers. Under this activity, matching case with sunglasses/spectacles is identified and is kept inside the case. Tightening screws on eyewear: In case of customer returns, screws at the temples and hinges on the eyewear can become loose during storage. Such screws are tigh....
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....red by the applicant with other products to be sold together. For instance, a Targus bag may be sold with every HP laptop as a combined package. The activity of putting freebies on the product does not result in opening or altering the primary packaging. Generally, the freebies offered at the online platform does not enhance the price of the original product and the offer price of the product would remain same as it was before the freebies being offered. The intent of the freebies is to offer incentives to customers to purchase items on the platform to promote the business of the manufacturer/ merchants and the applicant. 7. Revenue submits that if combo packs of certain products are prepared in such a way that additional labels, sticker....
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.... of the photographs of the tags submitted by the applicant on 16.11.2015, it is seen that they contain the names of brands such as "NEXT Jewellery", "Bare Monkey", "Abraxas" etc. The applicant is attaching these tags to the jewellery before dispatch. It has to be ascertained whether the said brands are registered brands and as to whether the said brands' name is already embossed on the said jewellery or otherwise. If the applicant is tagging on bare jewellery without any brand mark and if they are registered jewellery brands, then, the activity may amount to manufacture. However, the assessee has not submitted the samples of the jewellery till date. 9. In this connection, applicant has relied upon Central Board of Excise & Customs (C....