Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 254 - AT - Central ExciseManufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable to duty? - Held that: - the conversion of the product from tanker to retail pack is not conversion of bulk packs to retail packs because the tanker in which goods are received is not bulk pack, therefore, one limb of the Chapter Note that packing from bulk pack to retail pack does not satisfy. Though there is an activity of labeling but as per the Chapter Note 4 prevailing at the relevant time, the activity of repacking from bulk pack to retail pack and also labeling both should be carried out in order to hold manufacture under Note 4 to the Chapter 15. There is no activity of repacking from bulk packs to retail packs and only labeling alone is carried out, therefore, the activity does not amount to manufacture - appeal allowed - decided in favor of appellant.
|