Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 262 - AT - Central ExciseAppellant receiving Clove oil and Sandalwood oil in bulk packing and repacking in the small packings - No process was undertaken by the appellant which amounts to manufacture and there is no chapter note under chapter 33 of the tariff which states that the packing and repacking of goods classifiable under sub-heading 3301.00 amounts to manufacture – therefore, demand is not sustainable – “Saunf ka ark” is manufactured exclusively and the same has been sold as medicine, therefore, it is classifiable under SH 3001.31
|