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K.L.REKHI, H.R.SYIEM, M.SANTHANAM
Pressure Cookers and Appliances Ltd. – Appellant
Versus
Collector of Central Excise, Chandigarh – Respondent
H.R. Syiem, Member (T)
1. M/s. Pressure Cookers and Appliances Limited of Nangal Shama (PCA) buy goods which they call basic grill mechanism or griller from another firm named P.C.A. Electricals and bring them to their depot at a placed called Nangal Shama. In that depot they pack the basic grill mechanism with other articles like sandwich plate, waffle plate, baking tray, tongs, spatula, surface scrubber, instruction-cum-recipe book and guarantee card. This assembly is sold by M/s PCA as a unit of twink inframatic cuisinette.
2. M/s PCA also buy what they call electric stove from M/s PCA Electricals and pack it together in one box with one cook-n-serve bowl, a coaster-cum-meat rack, glass lid, instructions-cum-recipe book, and sell these assembled goods as twink simmermatic cuisinette.
3. M/s PCA say that duty has been paid on the stove and the griller which went into the units which they sell viz. twink inframatic cuisinette and twink simmermatic cuisinette. After much correspondence etc., the central excise came to the conclusion that M/s PCA had manufactured new excisable goods when they packed the articles to produce the twink inframatic cuisinette, twink simmermatic cuisine
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