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2015 (1) TMI 940 - AT - Central ExciseDetermination of the fact whether there is short payment of duty on account of mis-classification of “Super Kishan Biri No. 51”, chargeable to specific rate of duty - packing of biris the aid packing machine - classification under sub-heading No. 2403 10 39 or otherwise - Held that:- The show cause notice was issued to the Applicant alleging short payment of duty because of incorrect classification of biris. It is alleged that since the machines running with the aid of power, had been used in packing biris known as “Super Kishan Biri No. 51”, therefore, it would be classifiable under sub-heading No. 2403 10 39 instead of sub-heading No. 2403 10 31. It has not been an issue for determination whether labelling, re-labelling, re-packing from bulk pack, etc. resulted into ‘manufacture’ under Chapter Note 3 of Chapter 24 of CETA, 1985. On the contrary, we find that the circumstances involved in the present case are squarely covered by the judgment of this Tribunal in the case of Hindustan Biri Manufacturing Company’s case (2007 (3) TMI 106 - CESTAT, KOLKATA), wherein it has been categorically held that the biri is not manufactured with the aid of power by use of machine for the sole purpose of packing of biris in pre-printed plastic wrapper brought from outside. In the result, there is no merit in the Orders-in-Appeal. Consequently, the same are set aside - Decided in favour of assessee.
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