GLOBAL TELE MALL Vs. UNION OF INDIA

JUDGEMENT

(1.) Since a common question of law is involved in these appeals, therefore, they are heard together and are being disposed of by this common order. For the sake of convenience the facts are borrowed from CEA No.102/2017.

(2.) The appellants / assessee M/s.Global Tele Mall and M/s. GTM Tele-shopping Pvt. Ltd, were engaged in selling goods called "Kashyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo". During the period January 2006 to March 2007, the goods were manufactured by vendor M/s. Gurukripa Consumer Care Products, Indore. The dispute in the present set of appeals relates to categorization of these impugned goods either as Ayurvedic medicine or cosmetic / toilet preparation and whether or not the processes undertaken by GTM will amount to manufacture.

(3.) On information by certain intelligence, that M/s. GTM is manufacturing Keshyog Ayurvedic/Herbal Hair Oil and Keshyog Ayurvedic Shampoo by carrying out certain process of supply procured from M/s. Gurukripa Consumer Care Products and have been removing the same without payment of Central Excise Duty searches were carried out at the premises of GTM by the Officers of Directorate General of Central Excise Intelligence Regional Unit, Indore. On completion of enquiry, proceedings were initiated by order dated 25.11.2009, confirming the demand of Central Excise duty and also imposing various penalties. The seizure of goods was separately adjudicated by the Jurisdictional Original Authority and on appeal vide order dated 17.5.2010, the Commissioner (Appeals) upheld the confiscation and penalties. On further appeal, the Tribunal vide order dated 24.1.2012, remanded the case back to the Original Authority for fresh decision on all issues including classification.