TMI Blog2016 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... rom bulk pack into retail pack in the present case. There was no adoption of any treatment made to render the goods marketable. Accordingly, activity of packing biris in aluminum foil shall not amount to manufacture which is only a post-manufacturing activity and shall not make it liable to higher rate of duty - appeal allowed. - E/775/2006 - Final Order No. 41962/2016 - Dated:- 25-10-2016 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for manufacture and no duty is leviable. 2. Revenue on the other hand says that when there is a packing of biris in aluminum foils that being with the aid of power that shall be dutiable. 3. Heard both sides and perused the records. 4. The activity of packing in aluminum foil with the aid of power is contemplated to be dutiable by the adjudication. The show cause notice has not brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no adoption of any treatment made to render the goods marketable. Accordingly, activity of packing biris in aluminum foil shall not amount to manufacture which is only a post-manufacturing activity and shall not make it liable to higher rate of duty following the judgment of the Hon ble Supreme Court in the case of ITC Ltd. v. Collector of Central Excise, Patna reported in 2003 (151) E.L.T. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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