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2009 (12) TMI 454 - CESTAT BANGALOREManufacture - the appellants herein had repacked/relabeled micronutrients with the brand name of 'Librel' from bulk pack to retail pack without payment of duty despite the said process of repacking/relabelling amounts to manufacture under the provisions of Central Excise Act, 1944. It is the allegation of the Revenue in the show cause notice that said product 'Librel' would fall under Chapter Heading No. 29224995 of the Central Excise Tariff Act, 1985 and by virtue of Chapter Note of Chapter 29, the process of relabelling of the containers and repacking rendered the product marketable to the consumer would amount to manufacture. Held that - impugned goods used as fertilizers and classification settled under Chapter 31. Chapter 31 not having note to deemed manufacture on repacking of goods. Activity undertaken in the present case not amounting to manufacture. Impugned order set aside.
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