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 ... throughout the year and even if the "process of blending, packing or repacking" is carried on by it also throughout the year
seven months in a year;
(a) in any process of blending, packing or repacking of tea or coffee;
(b) in such other manufacturing process ... manufacturer of coffee and engaged in the process of blending, packing or repacking" of coffee as incidental to or connected with the manufacture
derive, discover, grade; manipulate," '[
promote, pack; repack, exfjratk, . mfx, _;
import, export, buy, sell, §uzbo:fésa'le "
turn to account
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 ... process" means any process for -
(i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting
relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable ... powder should be transformed into some other form as tablets and packed or repacked for the purpose of sale. It contemplates third product manufactured from
relation to the goods specified in the Third
Schedule, involves packing or repacking of such goods in
a unit container or labelling or re-labelling
packs to "retail packs" so as
to render the product marketable directly to the
consumer, wherein it was contended that there was
repacking ... labeling or relabeling in the
absence of any activity of repacking from bulk packs to
- 12 -
retail packs would not render the product marketable
directly
process or part of a process for making, altering, ornamenting, finishing, packing, labelling, breaking up or otherwise treating or adopting any drug or cosmetic with ... does not include the compounding or dispensing of any drug, or the packing of any drug or cosmetic, in the ordinary course of retail business
these charges are not attributable to any packing material exclusively and in fact the cost of packing material is not ascertainable and also in view ... sales depot and packed again either in cartons or in crates. For out station delivery they were packed necessarily in cartons to avoid risk
before C.W.48. On 29.03.2011, C.W.48 handed
over two packed and sealed covers in order to
hand over the same ... covers. After examination, the articles were
repacked and sealed and were handed over to
him along with the report by Dr.Nityanand
Nayak
