complete or finished product. Similarly, it is essentially the process of assembly that made the product to be complete or finished product.
39. The Apex ... Collector reported in 1996 ( 86) ELT 186 (SC), UOI vs. Parle Products Pvt. Ltd. reported in 1994 ( 74) ELT 492 (SC) and Laminated Packagings
with intravenous fluids is that of the injections by which nomenclature those products are known in the market. Even in common parlance intravenous fluids ... Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741 are very clear in this regard.
57. In Parle Exports
that the appellant could have entertained a bonafide belief for classifying the product under 3926.90 in view of the law which has been settled ... fact, upheld by the CEGAT itself in its appellants own case in Parle Exports
lead to conclusion of clandestine manufacture and removal of finished goods. In Parle Beverages Ltd. Vs CCE 1998 (99) ELT 468 (CEGAT) it was observed ... such shortages of goods were used in the manufacture of the final product, which stands cleared by the appellant without payment of duty. The appellate
