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Showing contexts for: parle products in The Commissioner Of Central Excise vs M/S Gtc Industries Ltd on 2 February, 2011Matching Fragments
In Parle Products Pvt.Ltd. Vs.Union of India , 1991 (56) E.L.T.52(Bom.) the Division Bench of this Court has delt with a issue of use of aluminium foil with printed paper Cexa 139.05 for packing whether amounts to manufacturing. In the said case the Division Bench of this Court held that the Department was clearly in error in recovering the duty from the company. Backing of aluminium foil with printed paper only to make it more attractive for packing and not resulting in any distinct and different articles does not amount to manufacture .