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2018 (1) TMI 419 - AT - Central ExciseManufacture - classification of bulk talc powder - dutiability - Held that: - labeling or relabeling and repacking from bulk pack to retail packs to render the product marketable to the consumer shall amount to manufacture - there is no doubt that if the bulk talc powder purchased by the assesee fall chapter 25, the activities carried out by the assesee does not amount to manufacture. However, if the bulk talc powder is a cement water proofing compound which classifiable under Chapter 38, the same activities would amount to manufacture. Right from the adjudication stage upto the Commissioner (Appeals) stage the core issue of correct classification of bulk talc powder and its technical characteristics were not considered. Therefore, it is premature to come to a conclusion on the issue of manufacture and dutiability in respect of retail printed pack of talc powder which is marketed as cement water proofing compound. Matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand.
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