Duty demand unsustainable as activity of fitting power lens into frames doesn’t amount to manufacture

Medical Research Foundation Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the activity of fitting the power lens into the frames is merely results in assembly and hence the same doesn’t amount to manufacture. Accordingly, duty demand unsustainable in law. Facts- The appellant according to department are manaufacurers of spectacles falling under chapter heading 9004 of Central Excise Tariff Act, 1985. Based on the intelligence gathered that the appellant is engaged in manufacturing spectacles and are clearing them without payment of Central Excise Duty,...