extraction units, fish and meat
processing and packaging units, canned food
manufacturing units (Repacking food, dairy units
including milk chilling units), turpentine and
rosin extraction ... extraction units, fish
and meat processing and packaging units,
canned food manufacturing units (Repacking
food, dairy units including milk chilling units),
turpentine and rosin extraction
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
azobisisisobutyronitrile
(AIBN)' manufactured by M/s Mody Chemi Pharma Pvt Ltd were being
sold to plastic manufacturers and waste dealers at much lower prices ... been confiscated.
5. During investigations into alleged clandestine removal by the
manufacturer, repacked 'liquid bromine' valued at ₹ 19,98,200 were
seized
clean and
repacked before those were re-exported by the appellant. It is
impressed upon that activity of repacking amounts to manufacture.
Reliance has been ... also in Keva Fragrances (supra) has
held that activity of repacking amounts to manufacture even under
EXIM policy. As already held above there
follows:-
On 14.07.2003 on crediable information that Sri. J. Amritlal is
manufacturing, stocking and selling huge quality of drugs without valid
licenses ... manufacture of the said drugs and documents on
raw material etc., on enquiry the accused is informed that he had
manufactured/ repacked, stocked for sale
relabeling of containers intended
for consumers or repacking from bulk to retail pack
amounts to manufacture. The party is doing storage,
packing or repacking ... consumer,
shall be construed as „manufacture‟.
The notice issued to the appellant alleged, and the
Commissioner agrees that the repacking done in the
depot
