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
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
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
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
