BASIC. The word Excise is derived from a Dutch term Acise, which itself is derived from the

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1 BASIC The word Excise is derived from a Dutch term Acise, which itself is derived from the Latin word Accensay, which means to tax. Excise duty is a duty levied on goods manufactured & not on sales or the proceeds of sale of goods. It is thus a duty on goods that are indigenously manufactured. The word Excise is also derived from a Latin word Excisum meaning tax paid on goods manufactured within the country. Based on this, Excise Duty for the purpose of this Act can be defined as Duty on Goods manufactured in India. (Duty of Excise has been renamed as Central Value Added Tax CENVAT) LEGAL VALIDITY Constitution of India has come into effect on 26th January It is supreme and all laws and Government actions are subordinate to it. India is a Union of States. The structure of Government is Federal in nature (= of a system in which states unite under a central authority but are independent in internal affairs). It is also called as two tier administration/ ruling system. The Central Government is at the top (having certain powers and duties in respect of whole country) and State Governments below it (having powers and duties in respect of the respective states) 1 Prepared by Prof. MUKESH CHHANGANI

2 Governments, both the Central and States require money to meet their expenditures. Article 246 of constitution of India empowers the Governments to levy taxes for this purpose. Seventh schedule to the constitution of India contains three lists settling out matters under which the Union and State Governments have authority to make laws List I (Union List) List II (State List) List III (Concurrent List) Union List has 97 entries. Central Government has exclusive powers to make laws in respect of these. Article 265 states that no tax shall be levied or collected except by authority of law ( = has been held by Supreme Court in Kunnathat V State of Kerala as within the legislative competence) As per Article 246(1) of constitution of India Parliament have exclusive rights to make laws w.r.t. any matters covered in List I in the seventh schedule to constitution called as union list. As per Article 246(3) of constitution of India State Government have exclusive rights to make laws w.r.t. any matters covered in List II in the seventh schedule to constitution called as state list. List III called as concurrent list contains entries where both Union & State Governments can exercise power. 2 Prepared by Prof. MUKESH CHHANGANI

3 Union List Entry No. Particulars 82 Tax on income other than on Agriculture income 83 Duties of Custom including Export duties. 84 Duties on Excise on tobacco & other goods manufactured or produced in India except alcoholic liquors for human consumption, opium, narcotics drugs, but including medicinal & toilet preparations containing opium, narcotics or drugs. 85 Corporation Tax 92A Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of Interstate trade or commerce. 92B Taxes on consignment of goods where such consignment takes place in the course of Interstate trade or commerce. 92C Tax on services (not yet effective) 97 Any other matters not included in List II & List III. It is called as Residual power. State List Entry No. Particulars 46 Tax on Agriculture income 51 Excise duty on alcoholic liquors, opium & narcotics. 52 Tax on entry of goods into a local area for consumption, use or sale therein (usually called as Octroi) 54 Tax on sale or purchase of goods other than newspapers except tax on sale or purchase. LAWS RELATED TO CENTRAL EXCISE. 1. The Central Excise Act, The Central Excise Rules The Central Excise Tariff Act (CETA) CENVAT Credit Rules Central Excise (Appeal) rules Prepared by Prof. MUKESH CHHANGANI

4 6. Central Excise (Settlement of cases) Rules The Central Excise Valuation (Determination of Price of Excisable Goods) Rules Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable Goods) Rules Central Excise Manual The Central Excise (Compounding of offences) Rules Authority for Advance Rulings (Procedures) Rules, 2003 THE CENTRAL EXCISE ACT, 1944 It is the basic Act providing for levy & collection of duty, valuation of dutiable goods, powers of the officers, settlements, adjudications & other enforcement measures. The Central Excise Act comprises of 11 Chapters as under: Chapter Particulars I Section 1 Short title, Extent & Commencement of the Act, Section 2 Definations. II Levy & collection of duties. Section 3 Charging Section Section 4 Valuation methods Section 4A MRP valuations IIA Indicating amount of Duty in the price of Goods for the purpose of Refund & crediting certain amounts to the consumer Welfare Fund III Powers & duties of officers & Landholders IIIA ADVANCE Rulings IV Transport by sea V Settlement commission VI Adjudication & Confiscations & Penalties. VIA Appeals VIB Presumptions as to Documents VII Supplement Provisions 4 Prepared by Prof. MUKESH CHHANGANI

5 Chapter I DEFINATIONS & CONCEPTS Definations under the Central Excise Act, 1944 Sections Definations of Particulars 2(a) Adjudicating Authority Adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise & Customs constituted under the central boards of Revenue Act, 1963, commissioner of central Excise (Appeals) or Appellate Tribunal. 2(aa) Appellate Authority Appellate Tribunal means the Customs, Excise & Service Tax Appellant Tribunal constituted u/s. 129 of the Customs Act, (aaa) Broker or CommissionBroker or commission agent means a person who in the ordinary Agent course of business makes contracts for the sale or purchase of excisable goods for others. 2(b) Central Excise Officer Central excise officer means the chief commissioner of central excise, Commissioner of central excise, Commissioner of Central Excise (Appeals), Additional Commissioner of central excise, Deputy Commissioner of central excise, Assistant Commissioner of central excise or any other officer of the Central Excise Department, or any person (including an officer of the state Government ) invested by the Central Board of Excise & Customs constituted under the Central Boards of Revenue Act, 1963 with any powers of a Central Excise Officer under this Act. 2 (c) Curing Curing includes wilting, drying, fermenting & any process for rendering an un-manufactured product fit for marketing or manufacture. 2(d) Excisable Goods Excisable goods means goods specified in the First Schedule & Second Schedule to the central excise Tariff Act, 1985, as being subject to a duty of excise & includes salt. 2(e) Factory Factory means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of theses 5 Prepared by Prof. MUKESH CHHANGANI

6 goods is being carried on or is ordinarily carried on. 2(ee) Fund Fund means the consumer welfare fund established u/s. 12C 2(f) Manufacture Manufacture includes any process- Incidental or ancillary to the completion of a manufactured product and 1. which is specified in relation to any goods in the section or chapter notes of the Schedule to the Central Excise Tariff Act, 1985, as amounting to manufacture, or 2. Which, in relation to the goods specified in the third schedule, involves packing or re-packing of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price in it or adoption of any other treatment on the goods to render the product marketable to the consumer. And the word MANUFACTURER shall be construed accordingly & shall include not only a person, who employs hired labour in the production or manufacture of excisable goods, but also any person, who engages in their production or manufacture on his own account. 2(g) Prescribed Prescribed means prescribed by rules made under this Act. 2 (h) Sale & Purchase Sale & Purchase, with their grammatical variations & cognate expressions, means any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration. 2(k) Wholesale Dealer Wholesale dealer means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale. 6 Prepared by Prof. MUKESH CHHANGANI

7 Definations under the Central Excise Rules Rules Definations of Particulars 2(a) Acts Acts means the central Excises Act, (b) Assessment Assessment includes self-assessment of duty, made by the assessee & provisional assessment under rule 7 2 (c) Assessee Assessee means a person, who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person. 2 (cc) Large Tax Payer Large tax payer means a person who Has one or more registered premises under the Central Excise Act, 1944 (1 of 1944) or Has one or more registered premises under Chapter V of the Finance Act, 1994 (32 of 1994) And is an assessee under the Income-tax, 1961 (43 of 1961), who holds a Permanent Account Number issued u/s. 139A of the said Act, and satisfies the conditions & observes the procedures as notified by the Central Government in this regard. 2 (d) Board Board means the Central Board of Excise & Customs constituted under the Central Board of Revenue Act, (e) Duty Duty means duty payable u/s. 3 of the act. 2 (f) Notifications Notifications means the notifications published in the Official Gazette. 2 (g) Tariff Act Tariff Act means the Central Excise Tariff Act, (CETA) 2 (h) Warehouse Warehouse means any place or premises registered u/r 9. 7 Prepared by Prof. MUKESH CHHANGANI

8 Chapter II Section 3 Basic Conditions for Levy of Duty u/s of Central Excise Act, 1944 The following conditions are required to be fulfilled in order to attract levy of duty of excise u/s. 3 of the Central Excise Act, There must be goods (G) 2. The goods must be excisable (E) 3. The goods must have been produced or manufactured (M) 4. Such production or manufacture must be in India. (INDIA) (*GEM of India) GOODS Goods have not been defined in the Central Excise Act, Article 366(12) of the Constitution defines goods to include all materials, commodities and articles. Section 2(7) of sale of Goods Act, 1930 defines goods to mean every kind of movable property other than actionable claims and money and includes stocks and shares, growing crops, grass and things attached to and forming part of the land, which are agreed to be severed before sale or under the contract of sale. In UOI v. Delhi Cloth & General Mills Co. Ltd. It has been held that an article can be called as goods if it is known to the market as such and can ordinarily come to the market for being bought & sold. Thus the two fundamental characteristics of goods are Movability & Marketability MOVABILITY In order to be movable, an article must fulfill two conditions. It should come into existence (as a result of manufacture) and It should be capable of being moved to market to be bought & sold. Examples with case-studies: 8 Prepared by Prof. MUKESH CHHANGANI

9 In case of Immovable property attached to earth, no excise duty can be levied as they lack Movability. UOI v Delhi Cloth & General Mills Co. Ltd. The erection of ropeway for carrying passengers by trolley system is not a manufacturing activity, since erection or assembly on a fixed foundation would not be movable or capable of being brought to market. CCEX v Damodar Ropeways & Construction co. (P) Ltd. Electric Overheads traveling cranes fabricated by assessee for their own use at work spot, carrying on the business of fabrication & erection of hydraulic gates, hoists, etc., required for construction of dams & multi-purposes river valley projects are not excisable, since they are immovable property. Dy. CCEx. v Tungabhadra Steel Products Ltd. Refrigerator plant / cold storage plant / central A/C. plant / caustic soda plant: If assembled at a place & working as a system than it is not movable & hence not excisable. Furniture & Fixtures: Furniture is movable & hence excisable. Fixtures like storage units, running counters, overheads units, rear & side units, wall units, pantry units, kitchen units etc. are immovable property & hence not excisable. Huge tanks embedded to earth (petroleum), but erected at site, stage by stage cannot be physically moved without dismantling are not goods. Dodsal P. Ltd. Turnkey projects like steel plants, cement plants, power plants are immovable & hence not excisable. Lifts & escalators installed in Buildings & permanently fitted into the civil structure cannot be considered to be excisable goods. Lifts if temporary installed at construction site or exhibition for carrying men or material are movable & hence excisable. Otis Elevators Company. MARKETABILITY Marketability denotes the capability of a product, of being put into market for sale. The article must be capable of being sold to consumer without any additional thing. Certain important ingredients related to marketability are as follows: 9 Prepared by Prof. MUKESH CHHANGANI

10 1. Goods must be known in the market. 2. Marketability is the capability of the goods of being bought & sold in the market. Mere theoretical possibility of marketability is not enough. 3. Mere mention in Tariff is not enough; there should be actual market for the product. (Bhor Industries Ltd.) 4. The actual marketing or sale of an article is not necessary for proving its marketability. (Indian cable co.) 5. It is not necessary that there should be regular sale of an article. Even one purchaser of the article renders the article to be marketable. 6. Marketability does not depend on the territorial limits of the market or on the fact that there is only one seller or that the product comes from a specified source. 7. Mere selling does not mean marketability.(indian Aluminum Company) 8. Goods which have no life and are spoilt in a short time are not goods for want of marketability. 9. The article must be capable of being sold in the state or condition, in which it is produced. No further processing should be necessary for rendering it marketable. 10. The burden to prove that an article is marketable is on the department (Ambalal Sarabhai Enterprises). 11. It also includes the concept of deemed marketablility. Examples with case-studies Merely because an article is specified in the Tariff schedule, it will not be liable to duty of excise unless it is marketable in the condition in which Department intends to levy excise duty -Bhor industries v CCEx. A product that cannot be sold or consumed in the market is not liable to excise duty. Torch Body / Electro Mosquito Repellant Body is not marketable as it is not available in the market as such for being bought & sold. It as no commercial name attached to it. It is not marketable & not excisable. Goods not marketable if not saleable as per law. If goods does not meet the requirement of law regulating its usage & exchange it is not marketable. 10 Prepared by Prof. MUKESH CHHANGANI

11 Marketability does not depend upon the number of purchases nor is the market confined to the territorial limits of this country. Even if there is only a single purchaser of a particular article, it must still be said that there is a market for these articles. (A.P. State Electricity Board v. CCEx.). Marketability means selling of a commodity known to commerce & which may be worthwhile in trade. Hence Zinc dross, flux skimming & zinc scallings arising as by-product during galvanization of steel sheets is in the nature of rubbish & is therefore not an excisable goods. (CCEx. v. TISCO). If the product is generally not sold, stray sales do not mean that the product is marketable. (Gujarat State Fertilizers v. CCEx.). Actual sales are not necessary in determining excisability of a product as long as goods are saleable or marketable. (South Bihar Sugar Mills Ltd. V. UOI) TYPES OF GOODS 1. Gas Steam etc. Gas & Steams are goods as it is tangible property- it is marketable. (Ambalal Sarabhai Enterprises Ltd. V. UOI). 2. Branded software is goods. It has been held that canned software (i.e. computer software packages sold off the shelf) is goods for ex. Windows, Tally, Oracles, Lotus, etc. 3. Electricity: in case of electrical energy, generation or production coincides almost with its consumption. Electricity is movable though it is not tangible. 4. Drawings, Designs, manuals, technical matters etc. are goods: Drawings & Designs relating to machinery or technology are goods, even if payment is made for technical advice or information technology. 5. Sub-standard goods sold are still goods. They cannot be classified as scraps as commercially understood (TISCO v. CCEX.) 6. Intermediate goods: intermediate goods are if marketable are goods even if they are consumed within the factory of manufacture. 7. Jigs & Fixtures are goods, even if not sold (Hindustan Motors v. CCEX) 11 Prepared by Prof. MUKESH CHHANGANI

12 8. Waste & Scrap can be goods but dutiable only if manufactured and are mentioned in tariff. Waste & Scrap will be goods and hence taxable only if specifically mentioned in CETA. EXCISABLE GOODS Excisable goods : As per section 2(d) of Central Excise Act, 1944 Excisable goods means goods specified in the First Schedule (Basic excise duty) & Second Schedule (special excise duty) to the Central Excise Tariff Act, 1985, as being subject to a duty of excise & includes salt. Mentioned in CETA. Thus unless the item is specified in the Central Excise Tariff Act as subject to duty, no duty is leviable. Nil rate is also rate. However once an item is mentioned in Tariff, it will be excisable goods even if duty rate in NIL. (Nil rate is also rate of duty) or it is exempt from excise duty. Exempted goods are also excisable goods.. Goods are excisable even if exempt from duty. Excisable goods do not become non-excisable goods merely because they are exempt from duty by an exemption notification (Wallace Flour Mills Co. Ltd. V. CCEX). If by virtue of an exemption notification, the rate of duty is reduced to NIL the goods shall still be regarded as excisable goods. Goods not mentioned in CETA are non-excisable goods. Some goods like flowers etc. are not mentioned in Central Excise Tariff at all. Goods mentioned with blank duty rate are non-excisable goods. Some goods are mentioned in CETA but column of rate of duty is blank example live animals, newspaper & maps. Such goods are excisable goods. Electrical Energy has been specified in CETA & hence is goods but the rate is BLANK hence it is not an excisable good. Mere mention in CETA is not enough Unless these are goods i.e. test of marketability is satisfied. Waste & Scrap are excisable goods They are excisable only if specifically mentioned in CETA. 12 Prepared by Prof. MUKESH CHHANGANI

13 TAXABLE EVENT IS MANUFACTURE Excise duty is on manufacture or production of goods. Thus the taxable event for levy of excise is manufacture or production in India. MANUFACTURE: As per Section 2(f) of Central Excise Act, 1944 Manufacture includes any process- (IDD) 1. Incidental or ancillary to the completion of a manufactured product and 2. Which is specified in relation to any goods in the section or chapter notes of the Schedule to the Central Excise Tariff Act, 1985, as amounting to manufacture (Deemed manufacture), or 3. Which, in relation to the goods specified in the third schedule, involves packing or re-packing of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price in it or adoption of any other treatment on the goods to render the product marketable to the consumer. (Deemed manufacture) And the word MANUFACTURER shall be construed accordingly & shall include not only a person, who employs hired labour in the production or manufacture of excisable goods, but also any person, who engages in their production or manufacture on his own account. Manufacture implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation, a new & different article must be emerged having a distinctive name, character or use. The essential ingredients of manufacture are: 1. Manufacture involves transformation of matter into something else. 2. A new substance having distinct name or character or use must emerge. 3. The manufactured substance must be commercially known. 4. Manufacture may involve one or more processes. 13 Prepared by Prof. MUKESH CHHANGANI

14 The term produced is wider than the term manufacture. The term produced covers. Coffees, tea, tobacco, rubber drying, live products, horse, fish, flowers, waste, scrap, by- products etc.. New substance having distinct name character or use must emerge. Commodity must be fit for commercial use. Commodity should be fit for commercial use. Commodity should come into existence as separate & distinct commodity. Trade parlance is also important. Identity of old must be lost. Mere value addition is not enough to justify manufacture. Mere coating is not manufacture if tariff makes no distinction. Burden of proof of manufacture is on department. CAN ASSEMBLY BE MANUFACTURE? Assembly of various parts & components may amount to manufacture if new product emerges, which is movable & marketable. Assembly of computers from duty paid bought out parts amounts to manufacture. Assembly of spectacle frame 7 individual glasses as per medical prescription is not manufacture. Assembly of piston, piston rings, circles, gudgeon pins & rubber ring to make Linear Piston Set is not manufacture. Assembly of components of Air-conditioner in car does not amount to manufacture as the parts are fitted at various places & at no point of time a car air-conditioner as a separate distinct commodity comes into existence. Assembly of CKD/SKD packs is not manufacture. For example cycle manufactures send cycle in assembled state from their factory. In such cases, assembly of SKD/CKD packs at site would not amount to manufacture.assembly at site of computer components sent as set in SKD condition is not manufacture, If some components are imported in CKD packs & balance procured separately & final product assembled in India, assembly would amount to manufacture. 14 Prepared by Prof. MUKESH CHHANGANI

15 Supplying of two or more product together is not manufacture. For example when the item has limited shelf life after mixing the two items (araldite, aluminum paint) Putting together bought out plastic bottles & attached rubber nipples & packing in a printed corrugated box is not manufacture. INCIDENTAL OR ANCILLARY PROCESS OF MANUFACTURE Manufacture includes any process which is incidental or ancillary to the completion of manufactured product. Incidental means occasional or casual process. Ancillary means auxiliary i.e. it is integral part of manufacturing. Manufacturing is not complete unless all ancillary & incidental processes are complete. BORDER LINE CASES Painting or polishing may be essential process for manufacture of furniture. However machinery may be said to be finished without painting. Quality checking is not a process ancillary or incidental to manufacture, unless it is legally mandatory Packing is a process incidental or ancillary to the completion of manufacture of various products. DISPUTED CASES OF MANUFACTURING REMELTING would normally amount to manufacture as identity of original product is completely lost during the process. However manufacturing means new & identifiable product emerges. If same article is produced after melting, it can be argued that new product has not emerged & hence it is not manufacture. MIXING & BLENDING if does not bring any product into existence than it is not manufacturing for example mixing of oxygen / nitrogen with inert gases does not bring about any chemical reaction & as no new product emerges. Making of pan masala by mixing various ingredients is manufacture. PACKING. Goods can be said to be manufactured even before they are manufactured. Hence it is not a process of manufacture. But it could be a 15 Prepared by Prof. MUKESH CHHANGANI

16 process ancillary to the manufacturing process e.g. packing of matches in Match Box or packing of medicines, or packing of cigarette. REPACKING / RELABELLING. Repacking or re-labeling amounts to manufacturing only if goods are packed from bulk packs to retail packs. For example obtaining Ammonia gas in tanker can never be termed as brought in bulk packs. WHO IS THE MANUFACTURER MANUFACTURE: is defined as per Section 2(f) of Central Excise Act, After defining the word manufacture it states that the word MANUFACTURER shall be construed accordingly & shall include not only a person, who employs hired labour in the production or manufacture of excisable goods, but also any person, who engages in their production or manufacture on his own account WHO ARE MANUFACTURERS INDEPENDENT CONTRACTOR ARE CONTRACTORS Independent contractor who assembles the parts in a factory (assembly of crane) will be the manufacturer & not the owner of factory. Marketing company if assembles various parts at the site was held that the marketing company is the manufacturer. MANUFACTURE THROUGH HIRED LABOUR ARE MANUFACTURER A person will be treated as manufacturer if he engages hired labour who may be Employee or Contractor for manufacture of excisable goods. If there is master servant relationship between raw material supplier & the job worker the raw material supplier will be the manufacturer. An independent processor or contractor dealing with another on Principal to Principal basis cannot be termed as hire labour. Sub-contractor is manufacturer if relation to the main contractor is on principal to principal basis, even when job work is done at site, if relationship between sub-contractor & main contractor is on principal to principal basis. Independent job-worker having own factory & employees is not hired labour but he is a manufacturer. 16 Prepared by Prof. MUKESH CHHANGANI

17 FRANCHISES OWNERS ARE MANUFACTURER In case if the manufacturer supply raw materials to franchises owners & the goods are actually manufactured by franchise owner in such case the independent franchise owner is the manufacturer. Example Pepsi, coke, etc... A JOB-ORDER WORKER A job work contractor, who carried job at the site, was a manufacturer, even if the raw material was supplied by the company. (IST Engineering v. CCEX) WHO ARE NOT MANUFACTURER RAW MATERIAL SUPPLIERS ARE NOT MANUFACTURER Excise duty is payable on manufacture & production of goods & liability to pay duty is not dependent upon whether the manufacturer is owner or not. Raw material suppliers cannot be held as manufacturer unless the processor was a mere dummy for the raw material supplier. Raw material suppliers are not manufacturer, even if company supplying raw-materials is holding company of the actual manufacturer. BRAND OWNER IS NOT THE MANUFACTURER Brand owners will not be treated as manufacturer even if they exercise quality control, or allow use of brands name, or provide financial help to the small manufacturers, or even supply the raw material, if their relation with the manufacturer is Principal to Principal basis. LABOUR CONTRACTOR WHO SUPPLIES LABOUR If contractor supplies labour & goods are manufactured in the premises of manufacturer with his machinery, the contractor cannot be treated as manufacturer. LOAN LICENSEE A person having drug license supplies raw materials to another person having manufacturing facilities. The person supplying raw materials is termed as loan licensee. Loan licensee means a license which a licensee authority issued to an applicant who does not have own arrangements for manufacture. 17 Prepared by Prof. MUKESH CHHANGANI

18 Goods are manufactured by factory owner under brand name of loan licensee. Here loan licensee is not manufacturer but the factory owner is the manufacturer (Indica Lab., True Chem. Pharmacy). DUMMY MANUFACTURER A person is treated manufacturer, when he manufactures goods on his own account or through hired labour. However, where the actual manufacturer is only for the name sake and under his guise all the activities are being controlled by the customer himself, the actual manufacturer is treated as fake or dummy manufacturer. Dummy manufacturers are generally designed to avail tax exemption available to small units. In such cases the turnover of the dummy manufacturer may be clubbed with that of the customer. MANUFACTURE MUST BE IN INDIA The excisable goods must be manufactured or produced in India. Thus excise levy cannot be imposed on imported goods or goods manufactured in Pakistan. Even if goods are imported in CKD or SKD condition & they are only assembled in India, no excise duty payable as goods are not manufactured in India. However, where the goods are classified as complete machine, but actually components or parts are imported, its assembly in India would be treated as manufacture & excise duty shall become chargeable. 18 Prepared by Prof. MUKESH CHHANGANI