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
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
heading No.3402.90,
packing or repacking into smaller packs, including packing or
repacking of bulk packs to retail packs or adoption of any
other ... products of sub-heading
No.3402.90 into smaller packs, including packing or repacking of bulk
packs to retail packs or adoption of any other
clause (iii) of the said definition, packing/repacking or
labelling or re-labelling would amount to the process of
manufacture and the appellants have been ... that ground that the Assessee only carried out some kind of packing/
repacking or labelling of goods not amounting to the process of
'manufacture
Section 2(f)(iii) of the Central Excise Act, 1944, packing, repacking, labelling,
relabelling, MRP declaration / alteration or treatment of goods rendering them
marketable ones ... Central Excise Act with effect from 11.07.2014, whereby the process
of packing, repacking, labelling, relabelling or treatment of goods rendering
them marketable has been deemed
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
remove such goods, whether
or not after undertaking activities such as packing, repacking, on payment
of an amount equal to the duty of excise, which
seven months in a year a) in any process of
blending, packing or repacking of tea or coffee b) in such
other manufacturing processes ... 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
