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2012 (10) TMI 164 - CESTAT, MUMBAIDeemed manufacture - chemicals - contention of Revenue is that from the financial year 1997-98 Chapter note 11 was introduced to Chapter 29 of the Tariff whereby labelling or re-labelling of containers and re-packing from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture – Held that:- Appellants are clearing chemicals in the same packing without disturbing the original packing - same does not amount to manufacture as per the Chapter Note 11 of Chapter 29 of the Tariff - allegation of suppression with intent to evade payment of duty is not sustainable - appeal is dismissed.
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