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
dispute on the fact that the activity of repacking and relabelling amounts to manufacture as per the definition given under section 2(f)(iii) read ... above adjudication order that the activities of unpacking, repacking and relabeling amounted to manufacture in terms of Section 2(f)(iii) of the Central Excise
polishing, buffing, assembling, labeling, repacking etc for
which supporting documents were filed by the assessee firm
which are "manufacturing" as per Clause ... removing
moisture from raw honey and thereupon repacking and exporting
same to various countries amounted to 'manufacturing' activity
eligible for exemption under section
under:
Subject :?Clarification regarding labelling and repacking etc. amounting to manufacture.
It has been brought to the notice of Board that certain dealers are receiving ... product marketable to the consumer, shall amount to manufacture.
2. Whether an operation amounts to repacking from bulk packs to retail packs
Appellant was a job worker for the principal manufacturer M/s.Gopal Repackers. In the impugned order dt. 25.11.2004 the adjudicating authority confirmed the demand ... aside the demand and penalty against M/s.Global Repackers, the principal manufacturer [2008 (11) STR 546 (Tri.-Chennai)]. The relevant paragraphs of the said
given below:-
2(f) "manufacture" includes any process incidental or ancillary
to the completion of a manufactured product; and
i) In relation ... snuff,
(ia) in relation to manufactured tobacco, includes the
labeling or re-labelling of containers and repacking from
bulk packs to retail packs
Schedule i.e., packing or repacking from bulk packs to retail packs.
25. As per the definition the term manufacture in the Central Excise ... manufacture under Central Excise law are not a real manufacture in view of the (2) & (3) entries of the definition of manufacture under Section
Ether
as well as that of repacking from bulk to smaller/retail packs does not
amount to "manufacture" within the meaning of Section ... repacking of the goods and no purification
process was undertaken and mere repacking from bulk to smaller/retail
packs would not amount to "manufacture
other chapters, the activity carried out by the appellant would amount to manufacture. Accordingly, a demand notice was issued to the appellant which was adjudicated ... same as repacking the goods from bulk pack to retail pack, therefore such an activity will not amount to manufacture
