found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
further
contended that the petitioners have license to manufacture and
repack the ghee and even if they were emptying 15 kgs. and
repacking the same
packing/repacking and labelling/re-labelling of imported footwear. This activity of packing/repacking and labelling/re-labelling of the goods amounts to manufacture ... activity of packing/repacking and labelling/re-labelling of the goods and the said activity amounts to manufacture as per section
product marketable to the consumer before such packing or repacking, will be termed as manufacture and it is not applicable to the goods which ... appellant that admittedly the activity of packing and repacking of goods amounts to manufacture and they were undertaking the said activity as per the requirement
from tanker to retail pack and labeling is amount to manufacture and accordingly, the repacked refined edible oil is liable to duty.
2. Shri ... held that repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs does not amount to manufacture. He further
from tanker to retail pack and labeling is amount to manufacture and accordingly, the repacked refined edible oil is liable to duty.
2. Shri ... held that repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs does not amount to manufacture. He further
that was alleged to be raided was neither a manufacturing
unit nor packing or repacking activity was carried out there
and hence no case
