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
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
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
said definition, packing/repacking or
labelling or re-labelling would amount to the process of
manufacture and the appellants have been able to
successfully establish ... manufacture'. According to Revenue, the concept of 'Deemed
Manufacture' is envisaged in the extended definition of 'manufacture'
as defined
more of the manufacturing
processes mentioned therein and tea is one such manufacturing
process. It also brings within its fold any manufacturing process which ... manufacturing process of tea or coffee and whether roasting of coffee
with chicory was manufacture of coffee or process incidental to or
connected with manufacture
process of blending, packing or
repacking of tea or coffee; or (b) in such other
manufacturing process as the Central Government
may, by notification ... amendment expands the scope by
including the manufacturers of any other process of blending and packing or
repacking of tea or coffee within the ambit
bring within the scope of the term 'manufacture' activities
of packing / repacking / labeling / relabeling of goods. According to the
department, the imported goods ... been imported, but had been subjected to deemed manufacture
since they had undergone sterilization, repacking and labeling. On this
basis, the claims of the petitioner
Jumbo roll films into smaller sizes would amount of to "manufacture". While the petitioner was agitating the validity of this direction ... repacking of jumbo rolls of sensitised photographic paper on which the customs duty including C.V. duty was paid would not amount to "manufacture
State for manufacturing drugs, Ex. D-3, dated 15-6-1976 is the certificate issued regarding the renewal of licence for the manufacture of drugs ... items which the defendants are licenced to manufacture. The defendants also obtained licence for repacking of drugs and the same is marked
construed as manufacturing process on the basis of the decision (supra) wherein it is held that packing of the finished manufactured articles which is done ... Parry & Co. Ltd., used to receive the finished manufactured articles in bulk and repack the same according to the customers' requirement and despatch
