manufacture of coffee as also manufacturing of chicory, which is
blended with coffee and also engaged in packing & repacking. The
appellant’s factory works ... manufacturing of coffee nor is it one
working for less than seven months, being engaged in
manufacturing alongwith blending, packing and repacking.
13. There
whereas Rule
70 thereof deals with “Form of licence to repack or
manufacture drugs other than those specified in Schedules ... possesses licence under Form
25 for manufacture it is not only entitled to alter, break up,
18
repack and relabel the product received from appellant
Central Excise Act 1944, because of which packing,
repacking, labelling and relabelling would amount to manufacture in
terms of Section ... manufactured goods and imported
goods and CVD is always equal to excise duty leviable on like goods manufactured in
India. If like goods manufactured
Central Excise Act 1944, because of which packing,
repacking, labelling and relabelling would amount to manufacture in
terms of Section ... manufactured goods and imported
goods and CVD is always equal to excise duty leviable on like goods manufactured in
India. If like goods manufactured
amounts to manufacture. The
allegations against the appellant is that the process of alteration of
MRP on the goods amounted to „manufacture‟ as per Section ... CENVATcannot be denied as the same parts are considered as
manufacture on repacking and central excise duty is paid. However,
for the imports made subsequent
perused the records of the case. We find
that the issue of manufacture has already been settled in the
appellant's own case ... that repacking of
bulk product into smaller packings amounted to
manufacture, the aforesaid repacking activity of
the appellants could not be held
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
only
then the activity of packing/repacking of parts of the WTLB and
VC would amount to manufacture under section ... repacking of such goods. To
determine the goods specified in the Third Schedule of which
packing or repacking would amount to manufacture, it is
necessary
Excise & Customs, New Delhi
Subject : Clarification regarding labelling and repacking etc. amounting to
manufacture.
It has been brought to the notice of Board that ... marketable to the consumer,
shall amount to 'manufacture'.
2. Whether an operation amounts to repacking from bulk packs
to retail packs
Excise & Customs, New Delhi
Subject : Clarification regarding labelling and repacking etc. amounting to
manufacture.
It has been brought to the notice of Board that ... marketable to the consumer,
shall amount to 'manufacture'.
2. Whether an operation amounts to repacking from bulk packs
to retail packs
