{"id":6120,"date":"2025-09-27T17:57:47","date_gmt":"2025-09-27T12:27:47","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6120"},"modified":"2025-09-27T17:57:47","modified_gmt":"2025-09-27T12:27:47","slug":"fitting-extra-components-in-steel-container-is-manufacture-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/fitting-extra-components-in-steel-container-is-manufacture-sc","title":{"rendered":"Fitting Extra Components in Steel Container Is Manufacture | SC"},"content":{"rendered":"<pre><strong>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000408851\/fitting-additional-components-in-steel-container-constitutes-manufacture-excise-duty-payable-sc\"> <span class=\"TextRun SCXW231222327 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW231222327 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Quippo Energy Ltd. vs. Commissioner of Central Excise, Ahmedabad-II (2025) 3<\/span><span class=\"NormalTextRun SCXW231222327 BCX0\" data-ccp-parastyle=\"Body-All Documents\">4 Centax 364 (S.C.)<\/span><\/span><span class=\"EOP SCXW231222327 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>J.B. Pardiwala <\/strong>&amp;<strong> K.V. Viswanathan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Charanya Lakshimikumaran<\/strong>, <strong>Ms Nitum Jain<\/strong>, <strong>Ayush Agarwal,<\/strong> <strong>Ms. Neha Choudhary<\/strong>,<strong> Swastik Mishra<\/strong>, <strong>Ms. Medah Sinha<\/strong>, Advs. and <strong>R. Parthasarathy<\/strong>, AOR, for the Appellant<\/li>\n<li><strong>Shri Gurmeet Singh<\/strong> Makker, AOR, for the Respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW255849561 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The appellant, after importing Gensets falling under Tariff Item 8502 20 90 of <\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">the Customs Tariff Act, 1975, placed the Gensets in a steel container and fitted the container with additional, integral components, resulting in containerized<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Gensets\/Power Packs. The appellant submitted that the <\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">genset at the time of import was in a form suitable for and intended for permanent installation and contended that the additional components merely facilitated portability without altering the essential character of the imported genset<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">. It was further contended that these additional components were not transformative but only accessories, and therefore<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, the resulting containerized<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Gensets\/Power Packs should not be treated as a new, distinct, and marketable commodity. The legal issue arising was whether the process undertake<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">n by the appellant constitutes \u2018manufacture\u2019<\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> under Section 2(f)(i) of <\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">the <\/span><span class=\"NormalTextRun SCXW255849561 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Central Excise Act, 1944 and whether excise duty is payable. The matter was accordingly placed before the Supreme Court.<\/span><\/span><span class=\"EOP SCXW255849561 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Hon\u2019ble Supreme Court held that the process of placing a Genset within a steel container and fitting it with additional, integral components brings into existence a new, distinct, and marketable commodity and thus amounts to \u2018manufacture\u2019 under Section 2(f)(i) ofthe\u00a0 Central Excise Act, 1944. The Court observed that the additional components should be considered as \u2018parts\u2019 of Power Pack since, without them, the Power Pack would not produce electricity within the steel container and thereby be able to fulfil its primary function, and thus were not mere \u2018accessories\u2019. The process undertaken imparts core functional utility of portability to Genset, a utility that was non-existent at the time of import, satisfying the test of transformation. Consequently, the containerized Gensets\/Power Packs are marketable and excise duty is payable on the goods manufactured.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(224)%20E.L.T.%20512%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Commissioner v. Insulation Electrical Pvt. Ltd.<\/a> \u2014 2008 (224) E.L.T. 512 (S.C.) \u2014\u00a0<b>Noted<\/b> [Para 45]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(186)%20E.L.T.%20385%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Commissioner v. S.R. Tissues Pvt. Ltd.<\/a> \u2014 2005 (186) E.L.T. 385 (S.C.) \u2014\u00a0<b>Noted<\/b> [Paras 37, 40, 41, 47]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20353%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Maruti Suzuki India Ltd. v. Commissioner \u2014<\/a> 2015 (318) E.L.T. 353 (S.C.) \u2014\u00a0<b>Noted<\/b> [Paras 39, 40]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(270)%20E.L.T.%20465%20(S.C.)&amp;itemType=AP\">Saraswati Sugar Mills v. Commissioner<\/a> \u2014 2011 (270) E.L.T. 465 (S.C.) \u2014\u00a0<i>Relied on<\/i> [Para 45]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20538%20(S.C.)&amp;itemType=AP\">Satnam Overseas Ltd. v. Commissioner<\/a> \u2014 2015 (318) E.L.T. 538 (S.C.) \u2014\u00a0<b>Noted<\/b> [Paras 38, 40, 41]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(319)%20E.L.T.%20578%20(S.C.)&amp;itemType=AP\">Servo-Med Industries Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (319) E.L.T. 578 (S.C.) \u2014\u00a0<b>Noted<\/b> [Paras 17, 19, 28, 29, 30, 31, 32, 33, 34, 36, 40]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(382)%20E.L.T.%2010%20(S.C.)&amp;itemType=AP\">Steel Authority of India Ltd. v. Commissioner<\/a> \u2014 2022 (382) E.L.T. 10 (S.C.) \u2014\u00a0<i>Relied on<\/i> [Para 45]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1977%20(1)%20E.L.T.%20(J%20199)%20(S.C.)&amp;itemType=AP\">Union of India v. Delhi Cloth and General Mills Co. Ltd.<\/a> \u2014 1977 (1) E.L.T. (J 199) (S.C.) \u2014\u00a0<i>Relied on<\/i> [Paras 24, 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1998%20(97)%20E.L.T.%205%20(S.C.)&amp;itemType=AP\">Union of India v. J.G. Glass Industries Ltd.<\/a> \u2014 1998 (97) E.L.T. 5 (S.C.) \u2014\u00a0<b>Noted<\/b>\u00a0[Paras 26, 27, 29, 30, 31]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Quippo Energy Ltd. vs. Commissioner of Central Excise, Ahmedabad-II (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6142,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-6120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fitting Extra Components in Steel Container Is Manufacture | SC<\/title>\n<meta name=\"description\" content=\"Supreme Court holds that fitting additional components 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