sachets; that, the repacking in sachets was undertaken
by IED on job work basis; that, such repacking was not a
manufacturing activity under the said ... appellants to IED for
repacking in sachets and since such repacking did not constitute
"manufacture", the department was not entitled to levy
differential
Repacking units of the Appellants and after repacking in small packs, these are sold in wholesale. It is also not disputed fact that repacking into ... Velachery/Ambattur for repacking into smaller containers. The repacked pesticides had not been brought back to the factory at Ennore. The repacked goods had been
same CSH and that the said activity of repacking did not amount to manufacture. Moreover, the classification declarations filed by Samruddhi and Wockhardt classifying their ... that repacking of bulk product into smaller packings amounted to manufacture, the aforesaid repacking activity of the appellants could not be held
relied upon to hold that the activity of repacking, re-labeling
amounted to manufacture. Chapter note 6 was introduced to Chapter 34
with effect from ... cleaning floors, windows, or other surface.
28. The clause of manufacture with reference to repacking from bulk
packs to retail packs introduced by the Finance
amount of Rs.32,17,984/= towards duty payable on the repacked goods manufactured and cleared/held in stock by M/s.PMP during ... amount of Rs.2,94,022/- towards duty payable on the repacked goods manufactured and removed/held in stock by M/s.PMP during
Note 11 of Chapter 29 made fiction of repacking/re-labeling as to be deemed manufacture. The said Chapter Note 11 of Chapter ... whether such a process amounts to manufacture or not. The process is of repacking and/or labelling. It is thus, an admitted case that
manufacture aluminium paste which is acquired by them from other manufacturers in bulk containers of 25 kgs each against gate passes for being repacked ... outside into smaller containers has to be deemed as 'manufacture' since repacking of aluminium paste was being done not for supplying
repacking godown. The cost of repacking charges and cost of packing materials was not added to the value of the repacked goods. It was held ... from the depot, after the repacking is done by the job workers when such repacking does not amount to manufacture.
(b) No mention
does amount to manufacture. The appellant was engaged in repacking of bulk detergent powder manufactured by Godrej Soaps Ltd. into small packs for export ... manufacture of the detergent powder, the packing required for marketing that detergent powder would certainly be a process of manufacture. However, mere repacking
Indore Collectorate. Such duty paid detergent powder was being repacked by another manufacturer in the jurisdiction of Kanpur Collectorate ... Chapter Note under Chapter 34 making such repacking of detergents a manufacturing activity, the Kanpur factory had complied with the excise requirements. The cases cited
