2022 (9) TMI 1277

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....ed period of limitation contemplated under section 11A(4) of the Central Excise Act 1944 [the Excise Act]. 2. The benefit of the area based exemption Notification dated 10.06.2003 that exempted the goods specified in the First and the Second Schedule to the Central Excise Tariff Act 1985 [the Tariff Act] and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate from the whole of the duty of excise or additional duty of excise leviable thereon subject to certain specified conditions, has been denied to the appellant. The said exemption notification was to apply to new industrial units which h....

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....empted area, covered by Notification dated 10.06.2003. Accordingly, a declaration dated 05.02.2010, as required under the Notification, was filed by the appellant and it commenced commercial production prior to 31.03.2010. Thereafter, the appellant filed an additional declaration dated 02.12.2013 and extended its production facility to start manufacturing nail polish w.e.f January 2014. 6. The manufacture of nail polish has been described by the appellant. According to the appellant, it procured base lacquer and colour solution from their supplier in bulk. Such ingredients were first tested for their chemical properties. Thereafter, the base was added into the "mixing vessel flame arrestor‟ and stirred slowly till the base reached un....

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....of the area based notification dated 10.06.2003. The relevant observations are: "24. A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5 of Chapter 33 of the First Schedule to the Excise Act and the aforesaid treatment adopted on the goods (colour solution) by the appellant would render the product marketable to the consumer as nail enamel and, therefore, the appellant would be covered by the exemption notification dated 10.06.2003 since the appellant has adopted such a treatment to the goods that rendered them marketable to the consumer. 25. xxxxxx xxxxxx xxxxx 26. It is, therefore, not possible to accept the contention advanced by learned authorised representative appearing ....