unit at 23/7, Mathura Road, Ballabhgarh where it packs, repacks,
marks and affixes its Logo 'JCB' on the parts that are supplied ... operation, inter-alia, suggests that the petitioner company was
engaged in packing, repacking, branding and affixing of stickers
CWP No. 12188 of 2009 [3]
containing
soil.
6. Appellant No. 2 is only a warehouse where
packing/repacking of spare parts of construction equipments,
namely, seal, hose assembly, primary element assembly ... from independent suppliers and the spare parts meant for
packing/repacking are delivered at the premises of appellant
No.1.
7. Appellant
under the brand name of Liberty. The appellant is also undertaking packing/repacking and labelling/re-labelling of imported footwear. This activity of packing/repacking ... Credit of the duty paid on packing materials such as Shoe Boxes and Cartons used in packing/repacking of these imported Footwear, that no separate
bulk pack and the wholesale pack. To our minds, the expressions wholesale pack and retail pack denote the kind of packing to which goods ... wholesale pack of cigarettes may consist of a pack containing say 10 packs of 20 cigarettes each, the retail pack means a pack of cigarettes
Note 3 i.e. (i) labelling or re-
labelling, (ii) packing or repacking from bulk and retail packing
and (iii) adoption of any other treatment ... repacking from bulk packs to retail packs’, the earlier composite
process of labelling or re-labelling of containers and repacking
from bulk packs to retail
after the amendments, does not include the process of blending, packing
and repacking, where the factory was engaged in such process for a
period exceeding ... include the factory which is engaged in the
process of blending, packing and repacking, provided the factory should
work only for a period not exceeding
seven months in a year-
(a) in any process of blending, packing or repacking of tea or
coffee; or
(b) in such other manufacturing process ... seven months in
a year —
(a) in any process of blending, packing or repacking
of tea or coffee; or
(b) in such other manufacturing process
No.10/Ce/Chd-Ii/2002 Dated 7.6.200 vs Commissioner Of Central Excise, ... on 1
annexed to the Third
Schedule, it appeared that the activity of packing / repacking /
labelling of the 'Spare Parts', which are ultimately used ... packing. It is not as if they were first packed into separate packing
and thereafter drawn from this packing and put into the packing
presently
annexed to the Third
Schedule, it appeared that the activity of packing / repacking /
labelling of the 'Spare Parts', which are ultimately used ... packing. It is not as if they were first packed into separate packing
and thereafter drawn from this packing and put into the packing
presently
