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
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
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
that the job
worker carries out packing/re-packing of the products received from
the appellant into retail packs and also affixes labels printed with ... this Chapter, labelling or
relabelling of containers or re-packing from bulk
packs to retail packs or adoption of any other
treatment to render products
Chapter 4818 and this type of
activity of cutting, slitting and packing /repacking of jumbo roll of
paper into paper napkin and facial tissues, paper ... amendment made in the definition of manufacture, which
included cutting, slitting, packing, repacking of the products falling
under 4818, would not be applicable after
goods on 13.02.2005. The appellant claimed that the they
were undertaking packing/repacking, labelling/relabeling of the goods
after clearance of the goods from Custom ... excise duty on the products cleared
after undertaking the activity of packing/repacking,
labeling/relabeling. The department was of the view that the said
activity
