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
process of blending, packing or repacking
of tea or coffee; or
(b) in such other manufacturing process as the
Central Government may, by notification ... process of blending, packing or
repacking of tea or coffee; or
(b) in such other manufacturing process as the
Central Government may, by notification
process of blending, packing or repacking of tea or coffee; or
(b) in such other manufacturing process as the Central Government may by notification ... process of blending, packing or repacking of tea or coffee; or
(b) in such other manufacturing process as the Central Government may by notification
paid at the time of its import. The milkfood powder was repacked in small packets and bottles of various sizes. Therefore it was sent ... milk-food powder sent to various places outside Bangalore after repacking or rebottling, the manufacturer claimed refund of octroi duty. In this context
subject of context,
(f) 'Manufacture' includes any process incidental or ancillary to the completion of manufactured product, and
(i) in relation to tobacco ... snuff;
(1a) in relation to manufactured tobacco, includes the labelling or re-labelling of containers and repacking from bulk packs to retail packs
production or manufacture of goods produced or manufactured within the country. It is an indirect duty which the manufacturer or producer passes ... Parliament has clarified that blending, sorting, packing or repacking in smaller containers shall amount to manufacturing process. This is made clear in Chapter
Excise Act, 1985 as amounting to
manufacture.
The aforesaid definition endows a wider
content to the expression 'manufacture' as
several process which would ... process involved is of repacking, but
repacking with conscious and specific end use
in view. In other words, repacking makes the
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process of blending, packing or repacking of tea or coffee; or
(b) in such other manufacturing process as the Central Government may, by
notification ... process of blending,
packing or repacking of tea or coffee; or in such other
manufacturing process as the Central Government may, by
notification
relabelling of
containers and repacking from bulk packs to retail packs came to be
brought within the ambit of manufacture only with effect from ... goods manufactured prior to
1.3.2003 to the extent of the value addition in respect of labelling
or relabelling of containers and repacking from bulk packs
process
of blending, packing or repacking of tea or coffee; or
(b) in such other
manufacturing process as the Central Government may by notification ... process
of blending, packing or repacking of tea or coffee; or
(b) in such other
manufacturing process as the Central Government may by notification
