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2017 (2) TMI 893 - CESTAT NEW DELHIManufacture - packing and labelling business - assessee-Appellants packed 10 Nos. of 35 ml Clinic Plus Shampoo bottles in a Pet Jar and shrink-sleeving the jar and affixing the label containing the product details on the lid of the jar - Held that: - the activity of the assessee-Appellants is of 'manufacture' and falls within the category of Section 2(f)(iii) of the Central Excise Act, 1944. During the period under consideration, no duty is leviable as the Department never raised any objection which is an implied consent for having the Service Tax from the assessee-Appellants. Appeal disposed off.
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