Tribunal).
(ii) Collector of Customs, Madras v. Kwality Biscuits Ltd., reported
in 1994 (71) E.L.T. 1035 (Tribunal).
6. It is further submitted that
Behnan Thomas (1977) 39 STC 325 (Mad), Kwality
Biscuits (P) Ltd 2012 (53) VST 66 (KAR.) and Nokia India Pvt. Ltd.
which all holds that
amply clear that
the process carried on for the packaging of biscuits into carton boxes
is a process which amounts to manufacture and thus ... Court of Karnataka in the case of UNION OF INDIA Versus
KWALITY BISCUITS LTD [2012 (27) S.T.R. 210 (Kar.)] wherein as
regards
have applied his mind to the Tribunals decision in Kwality Biscuits Limited vs. Commisisoner - 2006 (205) ELT 669 (Tri.-Bang.) wherein it was held
have applied its mind to the Tribunals decision in Kwality Biscuits Limited vs. Commisisoner - 2006 (205) ELT 669 (Tri.-Bang.) wherein it was held
biscuits and cookies falling under Chapter Heading
19059020 of the First Schedule to the Central Excise Tariff Act
and under trade mark of 'Kwality ... respect of excisable goods viz. biscuits and cookies
manufactured and cleared by the said Noticee with the trade
mark Kwality'.
2.3 Revenue after undertaking
biscuits and cookies falling under Chapter Heading
19059020 of the First Schedule to the Central Excise Tariff Act
and under trade mark of 'Kwality ... respect of excisable goods viz. biscuits and cookies
manufactured and cleared by the said Noticee with the trade
mark Kwality'.
2.3 Revenue after undertaking
biscuits and cookies falling under Chapter Heading
19059020 of the First Schedule to the Central Excise Tariff Act
and under trade mark of 'Kwality ... respect of excisable goods viz. biscuits and cookies
manufactured and cleared by the said Noticee with the trade
mark Kwality'.
2.3 Revenue after undertaking
biscuits and cookies falling under Chapter Heading
19059020 of the First Schedule to the Central Excise Tariff Act
and under trade mark of 'Kwality ... respect of excisable goods viz. biscuits and cookies
manufactured and cleared by the said Noticee with the trade
mark Kwality'.
2.3 Revenue after undertaking
biscuits and cookies falling under Chapter Heading
19059020 of the First Schedule to the Central Excise Tariff Act
and under trade mark of 'Kwality ... respect of excisable goods viz. biscuits and cookies
manufactured and cleared by the said Noticee with the trade
mark Kwality'.
2.3 Revenue after undertaking