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2008 (9) TMI 311 - SUPREME COURTManufacture – Section 2(f) of central excise act, 1944 - Tribunal recorded a finding of fact that repacking of the product from bulk to small containers does not amount to manufacture - Out of the six samples received, three are in bottles and three are in original Aerosol Containers. Both types of samples are composed of mixtures of Organic chemicals including volatile Organic Solvents. As seen from the manufacturer’s letter that Monocoat imported in bulk in drums, are packed in Aerosol Containers alongwith propellant gas. The basic composition and use of the original material has not changed and no new product has come into existence, only the mode of application has been changed – tribunal order upheld – manufacturer entitled to get refund of amount paid under protest.
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