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2016 (1) TMI 477 - AT - Central Excise100% EOU - scope of the term 'manufacture' as per EXIM - demand of excise duty on the indigenously procured goods and custom duty on the imported goods on the ground that goods procured indigenously and imported were exported as such and was not used in the manufacture - Notification No. 52/2003-Cus., dated 31-3-2003 and Central Excise Notification No. 22/2003-C.E - The appellant time and again made categorical submission that goods indigenously procured and imported were exported after re-packing and labelling and the activity of repacking/labelling is amounting to manufacture as per the EXIM Policy. Held that:- From the definition, it is very clear that the manufacture means not only covered the activity which brings into, existence new product but it also includes independent activity such as re-packing, lebelling, etc. From the above definition it is very clear that if the imported goods or indigenous goods procured by the appellant has undergone the process of repacking and labelling/re-labelling as claimed and submitted by the appellant, then it cannot be said that the goods exported by the appellant is without carrying out manufacture activity. Commissioner have not given any emphasized on the aspect of re-packing and labelling/re-labelling as manufacture. The Commissioner has also not discussed in his order whether the re-packing and labeling has taken place and in what manner. - Commissioner has not dealt with submission the made by the appellant on the issue of Revenue neutrality - Matter remanded back.
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