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
No.10/Ce/Chd-Ii/2002 Dated 7.6.200 vs Commissioner Of Central Excise, ... on 1
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
89858/2013
Subject : Clarification regarding labelling and repacking etc.
amounting to manufacture.
I am directed to refer to the Chapter notes introduced in this year ... coming in tankers were not bulk packs and their
repacking/relabelling did not amount to manufacture"
8. The Hon'ble Apex Court
sterilization, re-labelling
and repacking even after introduction of deeming clause,
deeming the activities of packing, repacking, etc., to be
manufacture. The said decision ... Department that irrespective of whether fumigation or
retail repacking amounts to manufacture from Central
Excise point of view, imported oats no longer remain
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
