1589-1591/2011
4
exemption notification to both the manufacturer for cross-utilisation of
brand names belonging to each other. Furthermore, with the finding that ... 2011
5
court that to be covered by the definition of manufacture,
repacking would have to be from bulk packs to retail packs
1589-1591/2011
4
exemption notification to both the manufacturer for cross-utilisation of
brand names belonging to each other. Furthermore, with the finding that ... 2011
5
court that to be covered by the definition of manufacture,
repacking would have to be from bulk packs to retail packs
1589-1591/2011
4
exemption notification to both the manufacturer for cross-utilisation of
brand names belonging to each other. Furthermore, with the finding that ... 2011
5
court that to be covered by the definition of manufacture,
repacking would have to be from bulk packs to retail packs
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
akin to cleaning process and not manufacturing process. In
order to rationalize his claim of manufacturing done from the Ghee and
Skimmed milk purchased from ... only quantitative details of trading and manufacturing of goods
were filed but details of showing the process of manufacturing from the trading
goods
view of the
amendment made in the definition of manufacture, which
included cutting, slitting, packing, repacking of the products falling
under 4818, would ... clearance of paper napkin, paper towel,
etc. manufactured by it from Jumbo roll after packing / repacking of
the same in the consumer packs.
9. This
examine
whether the activity of melting and repacking of these waxes and
synthetic waxes amounts to manufacture; the classification and rate
of duty applicable
appellant amounts to manufacture or not.
The section 2 (f) of the Central Excise Act, 1944 defines
„manufacture‟ as under:-
"manufacture" includes ... Wherever legislature wanted to declare the process of
repacking into small containers as amounting to manufacture
it has so provided in the tariff by inclusion
Vinodh Kumar Upadyay (A12) deputed N.Veerraju
(A10), to supervise the repacking and other operations at
Shiridi Sai Nilayam, Gachibowli supra on indent made ... found
at Shirdi Sai Nilayam, Gachibowli, where those were being
repacked/Labelled thus being manufactured with the
25 Dr.SSRB
Vinodh Kumar Upadyay (A12) deputed N.Veerraju
(A10), to supervise the repacking and other operations at
Shiridi Sai Nilayam, Gachibowli supra on indent made ... found
at Shirdi Sai Nilayam, Gachibowli, where those were being
repacked/Labelled thus being manufactured with the
25 Dr.SSRB
