{"id":135663,"date":"1994-12-09T00:00:00","date_gmt":"1994-12-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-basant-industries-agra-vs-collector-of-central-excise-on-9-december-1994"},"modified":"2015-08-31T19:07:52","modified_gmt":"2015-08-31T13:37:52","slug":"ms-basant-industries-agra-vs-collector-of-central-excise-on-9-december-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-basant-industries-agra-vs-collector-of-central-excise-on-9-december-1994","title":{"rendered":"M\/S. Basant Industries, Agra vs Collector Of Central Excise on 9 December, 1994"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Basant Industries, Agra vs Collector Of Central Excise on 9 December, 1994<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1995 SCC  (1) 534, \t  JT 1995 (1)\t152<\/div>\n<div class=\"doc_author\">Author: R Sahai<\/div>\n<div class=\"doc_bench\">Bench: Sahai, R.M. (J)<\/div>\n<pre>           PETITIONER:\nM\/S. BASANT INDUSTRIES, AGRA\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE\n\nDATE OF JUDGMENT09\/12\/1994\n\nBENCH:\nSAHAI, R.M. (J)\nBENCH:\nSAHAI, R.M. (J)\nMAJMUDAR S.B. (J)\n\nCITATION:\n 1995 SCC  (1) 534\t  JT 1995 (1)\t152\n 1994 SCALE  (5)181\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>R.M. SAHAI, J.:\n<\/p>\n<p>1.\tWhether oil driven pumps sold by the appellant\twere<br \/>\nexempt under Notification No. 85\/72 dated 17.3.1972 or\tthey<br \/>\nwere assessable to duty under item 30A of the Central Excise<br \/>\nTariff\tis the short question that arises for  consideration<br \/>\nin  this    appeal directed against order passed  by  the  ,<br \/>\nCustom,\t Excise and Gold (Control) Appellate  Tribunal,\t New<br \/>\nDelhi.\n<\/p>\n<p>2.     The appellant, a partnership firm &#8216;  registered under<br \/>\nthe  Indian  Partnership  Act, &#8230;..   Was  engaged  in\t the<br \/>\nmanufacture  of combustion and diesel engines bearing  brand<br \/>\nname  &#8216;Atul Shakti&#8217; for which it was duly f  licensed  under<br \/>\nthe  Central Excises &amp; Salt Act, 1944 (&#8216;Act&#8217; for short).  It<br \/>\nalso carried<br \/>\n<span class=\"hidden_text\">154<\/span><br \/>\non  trading  in\t pumps.\t It  entered  into  agreements\twith<br \/>\ndifferent  units  who were duly licensed under the  Act\t for<br \/>\nmanufacturing pumps and power driven pumps. In October, 1977<br \/>\nthe  appellant\twas served with a show-cause notice  by\t the<br \/>\nCentral\t Excise\t Department that they got the  power  driven<br \/>\npumps  manufactured with brand name &#8216;Atul Shakti&#8217;  from\t the<br \/>\ndifferent manufacturing units who in fact were manufacturing<br \/>\nthese  pumps  on behalf of the appellant. In  reply  it\t was<br \/>\nstated\tthat  the  appellant  had  given  raw  materials  to<br \/>\nindependent units who were not under control or direction of<br \/>\nthe  appellant.\t According  to the  appellant,\ton  the\t raw<br \/>\nmaterial   supplied   by  it  the  independent\t units\t had<br \/>\nmanufactured   according  to  specification  given  by\t the<br \/>\nappellant. Therefore, the work carried on by the independent<br \/>\nunits  could not be deemed to be on behalf of the  appellant<br \/>\nand  the  appellant  could  not be  denied  the\t benefit  of<br \/>\nexemption  under Notification No. 85\/72.  The  Tribunal\t did<br \/>\nnot  agree  even though it held that the  appellant  had  no<br \/>\ncontrol\t over  manufacturing process and  the  manufacturing<br \/>\nparties\t but  what persuaded the Tribunal to take  the\tview<br \/>\nagainst\t the appellant was that it found that the  appellant<br \/>\nsent  components in the shape of casting which by  a  little<br \/>\nmachining and grinding became pumps. Therefore, even  though<br \/>\nthe  manufacturing  units were independent, yet it  did\t not<br \/>\nmake  any  difference  in  law\tas  the\t pumps\thaving\tbeen<br \/>\nmanufactured on behalf of the appellant it was not  entitled<br \/>\nto exemption. The Tribunal further held that if the claim of<br \/>\nthe appellant that it had only supplied the raw material was<br \/>\nfound  to  be  correct, probably there would  have  been  no<br \/>\ndifficulty  in accepting its claim but from the material  it<br \/>\ntranspired  that  the appellant had supplied  components  of<br \/>\npumps  and  this  was done in order to get  over  the  legal<br \/>\ndifficulty   and   claim   exemption   under   the    excise<br \/>\nnotification.  The Tribunal further found that some  of\t the<br \/>\nindependent units charged a sum of Rs. 10\/- per pump. It was<br \/>\ndemonstrative\tof   the  fact\tthat  the  amount   was\t  so<br \/>\nridiculously  low  that no independent unit  manufactures  a<br \/>\npump for such a low cost.\n<\/p>\n<p>3.     The exemption under Notification no.85\/72 dated\t17th<br \/>\nMarch 1972 was available for power driven pumps if the value<br \/>\ndid  not exceed Rs. one lakh. This restriction was  extended<br \/>\neven if the pumps were got manufactured by others.  In other<br \/>\nwords  if value of the pumps sold by the appellant  did\t not<br \/>\nexceed Rupees One Lakh whether manufactured by the appellant<br \/>\nor  on\tits behalf by others then only it  was\tentitled  to<br \/>\nexemption.  The appellant had cleared goods  which  exceeded<br \/>\nRupees\tOne Lakh in the years in dispute. Therefore, it\t was<br \/>\nnot  entitled  to  exemption  unless  the  value  of   pumps<br \/>\nmanufactured  by different parties under the  agreement\t was<br \/>\nexcluded  from its clearance. The appellant did not  dispute<br \/>\nthat it supplied castings, pump tape, shafts, impeller\tetc.<br \/>\nto the manufacturer. The question, therefore, that arose was<br \/>\nwhether\t the  pumps  brought out of  all  this\tresulted  in<br \/>\nmanufacture.   This word was explained by  the\tConstitution<br \/>\nBench in M\/ s <a href=\"\/doc\/194832\/\">Ujagar Prints &amp; Ors. v. Union of India &amp;\tOrs.<\/a><br \/>\n1989(3)\t SCC  488. It was held that the\t test  to  determine<br \/>\nleviability  under  the\t Act is\t whether  a  new  commercial<br \/>\ncommodity   has\t  emerged.  Since  the\tgoods\twhich\twere<br \/>\nmanufactured by different units on raw material supplied  by<br \/>\nthe  appellant was a new commercial commodity it  cannot  be<br \/>\nsaid that it did not amount to manufacture. And that was not<br \/>\nthe  dispute in the show cause notice which called upon\t the<br \/>\nappellant to explain as to why the duty<br \/>\n<span class=\"hidden_text\">155<\/span><br \/>\nmay not be levied on it as it was manufactured on its behalf<br \/>\nThe ambit of controversy thus was not so much whether pumps<br \/>\nwere  manufactured by different parties but whether  it\t was<br \/>\nmanufacture  on\t appellant&#8217;s behalf. The  Tribunal  in\tthis<br \/>\nregard\tfound it as fact that the appellant had\t no  control<br \/>\neither\tover  the  manufacturing  process  or  manufacturing<br \/>\nparties.   Once\t the  Tribunal\trecorded  this\tfinding\t  it<br \/>\nmisdirected itself in entering into the question whether the<br \/>\npumps  manufactured by third parties was mere assembling  on<br \/>\nraw  material or component supplied by the appellant  or  it<br \/>\nwas  manufacture.  Even assuming that what was supplied\t was<br \/>\ncomponent,  but that by itself was not sufficient to  fasten<br \/>\nliability on the appellant.  The component unless  processed<br \/>\ndid  not result in production of pump. And that having\tbeen<br \/>\ndone  by independent units for payment the finding  that  it<br \/>\nwas  manufactured  on behalf of the appellants\twithout\t any<br \/>\nmaterial cannot be upheld. In fact, no such finding has been<br \/>\nrecorded  by the Tribunal nor any material could be  pointed<br \/>\nout  which  could establish that it was\t the  appellant\t who<br \/>\nmanufactured the pumps or the independent units from whom it<br \/>\ngot  the pumps manufactured were doing so on behalf  of\t the<br \/>\nappellant.  The\t Tribunal in extending the  meaning  oft  he<br \/>\nexpression  &#8216;manufacturing&#8217;  on behalf of the  appellant  by<br \/>\nintroducing the concept of supply of components went  beyond<br \/>\nthe ambit of the Notification.\n<\/p>\n<p>4.     In the result, this appeal succeeds and\tis  allowed.<br \/>\nThe order passed by the Tribunal is set aside. The  question<br \/>\nof law raised by the appellant is decided by saying that the<br \/>\noil  driven  pumps  sold by the appellant  having  not\tbeen<br \/>\nmanufactured  by it, it was pa entitled to  claim  exemption<br \/>\nunder Notification No. 85\/72 dated 17th March, 1972.\n<\/p>\n<p><span class=\"hidden_text\">157<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Basant Industries, Agra vs Collector Of Central Excise on 9 December, 1994 Equivalent citations: 1995 SCC (1) 534, JT 1995 (1) 152 Author: R Sahai Bench: Sahai, R.M. (J) PETITIONER: M\/S. BASANT INDUSTRIES, AGRA Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE DATE OF JUDGMENT09\/12\/1994 BENCH: SAHAI, R.M. (J) BENCH: SAHAI, R.M. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-135663","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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