Judgement

JUDGMENT :- This Appeal is against the judgment dated 5th March, 1998 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT").

2. Briefly stated the facts are as follows :

The Appellants are manufacturers of bodies of Buses. During inspection by the Officers of the Respondent, it was noticed that the Appellants were also manufacturing Aluminium Paint and applying it on the bodies of the Buses. In respect of this Aluminium Paint, the Appellants had made no declarations nor paid any duty. A show cause notice was, therefore, issued to them. On 20th November, 1991 an Order levying duty was passed by the Additional Collector. The Appellants filed an Appeal to CEGAT which has been dismissed by the impugned Judgment.

3. It is submitted that there is no manufacture and thus there can be no levy of duty. It was submitted that the Appellants only mix Aluminium paste, metal lacquer and thinner which process does not amount to "manufacture". It was submitted that since the shelf life of the Aluminium Paint was very short the same would not be marketable and could not be bought or sold in the market.

4. We see no substance in these submissio