Dhaba situated at Hirerugi Village, Indi
Taluk, some persons were involved in manufacturing Pan
Masala and other Tobacco products. Therefore, he took
permission from ... Sunanda has obtained permission
from the concerned Department for manufacturing repack
of pan masala products in the name and style of 'Gokul
Pan Masala
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
appeared to the department that the packing /
repacking / labelling of parts and components of SPVs amounts to
manufacture and appellant is liable to pay excise ... being sold and therefore appellant is engaged in manufacture of
SPVs. Thirdly, that the activity of repacking from bulk to small
packets and labelling amounts
same
to the job worker for the manufacture of excisable products. Upon
receipt of the manufactured goods from the job workers, the
appellant clears ... coming in tankers were not bulk packs and
their repacking/relabelling did not amount to
manufacture"
8. The Hon‟ble Apex Court
smaller
containers and are thus doing repacking of goods into retail cylinders.
In the process of repacking, the liquid Oxygen/Argon is pumped
through pipeline ... manufacture or not.
6. "Manufacture" is defined in section 2(f) of the Central Excise
Act, 1944.
"(f) 'manufacture' includes
2831/2010
M/s Vasantham were only repacking the soap
manufactured by M/s Hindustan Lever whereas in the
instant case, toothpaste and toothbrush ... repacked
and toothbrush is not manufactured in Himachal
Pradesh.
The job worker was present within the premises of M/s
Hindustan Lever.
The activity
render the product marketable to the
consumer, shall amount to manufacture", the repacking of bulk packages of
imported STPP into retail pack ... activity carried out by the
respondent is amount to manufacture therefore, the repacked goods cleared
by them is clearly liable for duty. He further submits
there are any notes deeming activity of packing or
repacking as amounting to manufacture. Further, in terms of Section ... various processes like packing or repacking, labelling or relabelling is
deemed to be the manufacturing process. This sub-section would only
apply to the goods
consisted of purchasing in bulk the liquefied
petroleum gas from the bulk manufacturer of liquefied
petroleum gas, in the present case Hindustan Petroleum ... make it marketable is a
manufacturing process and can not be termed as process of
repacking only of any goods, as envisaged in Entry
