Schrader Duncan Limited Vs Commissioner of Central Excise (CESTAT Mumbai)
The core issue was whether the packing and labeling of ‘O’ rings constituted a manufacturing activity that would attract excise duty. The tribunal ruled that it did not, aligning with the original authority’s view that the ‘O’ rings are classified under Chapter 4016 and that no excise duty was payable. The tribunal’s decision was based on the following grounds: The tribunal agreed with the original authority’s classification of the product ‘O’ rings under Chapter 4016 of the Central Excise Tariff Act. The tribunal held that merely packing the ‘O’ rings and putting a label on them does not constitute “manufacturing” because it does not result in a distinct and identifiable new product. Therefore, the tribunal concluded that the appellants are not liable to pay central excise duty on the ‘O’ rings.
FULL TEXT OF THE CESTAT MUMBAI ORDER
Heard both sides and perused the case records.
2. Revenue has filed a miscellaneous application No. 85273 of 2024, seeking change of name and address of the respondent in the appeal memorandum filed by the appellants. The prayer made by the Revenue is considered and accordingly, Registry is directed to incorporate the following changed name and address of the respondent in the appeal records for the purpose of disposal of the appeal:-
“Commissioner of Central Goods Service Tax & Central Excise,
Navi Mumbai Commissionerate,
16th Floor, Satra Plaza, Sector -19D, Palm Beach Road,
Vashi, Navi Mumbai – 400 705”.
3. Further, the appellants have also filed miscellaneous application No. 86415 of 2024, seeking change of name of the appellant-company in cause title of the appeal memorandum. Name of the appellants has been changed from “M/s Schrader Duncan Limited” to “M/s Duncan Engineering Limited” vide Certificate of Incorporation pursuant to change of name dated 1st December, 2016 issued by Office of the Registrar of Companies, Ministry of Corporate Affairs, Govt. of India, Pune, Maharashtra. The prayer made by the appellants is considered and accordingly, Registry is directed to incorporate the changed name “M/s Duncan Engineering Limited” in the appeal records.
