JOSTS ENGINEERING CO. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners have sought:

(2.) IN the affidavit -in -reply filed by the Deputy Director of DGCEI, of the Mumbai Zonal Unit it has been stated that the petitioners manufacture automobiles/vehicles at their factory at Thane and that they are engaged in an activity of packing and labelling of automobile/vehicle parts from the factory at Thane for which a registration has been obtained under the Central Excise Act upon which goods are cleared against the payment of Central excise duty. However, according to the Revenue, no Central excise duty has been paid while effecting clearances from the godown at Bhivandi for which registration under the Central Excise Act, 1944 has not been obtained, in respect of the same activity of packing and labelling.

(3.) SECTION 2(f)(iii) defines the expression "manufacture" to include any process which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re -labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer.