2016 (11) TMI 570

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....R, for the appellant Sh. B.L. Yadav, Consultant, for the respondent PER: ASHOK JINDAL The Revenue is in appeal. 2. The facts of the case are that the respondent is importing parts of photocopier and thereafter procuring some indigenous parts assembled photocopier machine and clearing the same without payment of duty. The Revenue of the view is that the activity undertaken by the Respondent amo....

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....t the activity undertaken by the respondent amount to manufacture. The next issue is whether the respondent is manufacturing branded goods or not? We have seen that photocopier machine which the respondent is importing are already branded and the appellant is not affixing any brand name during the course of manufacture of the same. In that view, we hold that the respondent cannot be denied the ben....

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....As the appeal filed by the Revenue against this decision is dismissed by the Hon'ble Supreme Court, hence, following the ratio of the above decision of the Tribunal, the impugned order is set aside and the appeal is allowed. Further, the same view was taken by this Tribunal in the case of Nitin Electronics corpn reported in 2003 (160) ELT 605 ( Tri.Kolkata) wherein this tribunal observed as u....