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
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
company registered under the
Companies Act, 1956 inter alia engaged in manufacture of agrochemical
products falling under Chapter 38 of the Central Excise Tariff ... CETA,
1985 that repacking from bulk pack to small/retail packs and relabeling
amounts to manufacture so as to give rise to duty liability
goods” without being
subjected to any further process, which amounts to manufacture. Repacking,
relabelling etc., shall amount to manufacture and the imported goods no more ... treated to be subjected to a process of manufacture within the
larger meaning of the term “manufacture” to be considered before arriving at
the benefit
manufacture of coffee as also manufacturing of chicory, which is
blended with coffee and also engaged in packing & repacking. The
appellant’s factory works ... manufacturing of coffee nor is it one
working for less than seven months, being engaged in
manufacturing alongwith blending, packing and repacking.
13. There
Inspector
ultimately discovers as to who the manufacturer of the
drug is, and the manufacturer is required to be furnished
with the sample ... said
drug.
ix) That, they have not mentioned actual
manufacturing (repacking) licence number on the
label of the said drug.
x) That manufacturing records
fixed the expiry date as six months from date of repacking, though the foreign manufacturer has given the expiry date as three years. Further ... from the date of packing and date of manufacture was not mentioned on the repacked box of Fluorex TM, IVD, Venous Blood Test Pack
very huge stock of spare parts
purchased from other manufacturers which parts were being packed,
repacked and marked for sale by the petitioner company under ... brand
'JCB', and that such packing, repacking and marking would constitute
'manufacture' within the meaning of Section
Dhaba situated at Hirerugi Village, Indi
Taluk, some persons were involved in manufacturing Pan
Masala and other Tobacco products. Therefore, he took
permission from ... Sunanda has obtained permission
from the concerned Department for manufacturing repack
of pan masala products in the name and style of 'Gokul
Pan Masala
