TMI Blog1998 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Asstt. Commissioner of Customs, NOIDA Export Processing Zone vide his letter dated 11-4-1996 which on appeal by the applicant was upheld by the Commissioner of Customs (Appeals), New Delhi leading to the present appeal and the connected Stay Application. 2. It was stated by Shri G. Shiva Dass, learned Counsel for the applicant that their Unit is engaged in the manufacture of Compact Discs for which they had made necessary applications to the Development Commissioner, NEPZ vide their letter dated 24-8-1988. In response to their application the Government granted them necessary permissions for the manufacture of the product in question. It was explained by the learned Counsel that the process of manufacture of Compact Discs is an ela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of packing in Jewel Boxes of Compact Discs as amounting to manufacture. 3. Resisting submissions of the learned Counsel, Shri M. Ali, Departmental Representative stated the Order passed by the Jurisdictional Commissioner cited in support of the Appeal involved a different factual situation and a different Notification. That was not a case of removal of the packed CDs to DTA. He referred to the detailed discussions contained in the Impugned Order-in-Appeal and referred to the decisions of various High Courts and Tribunals considered by the Commissioner (Appeals). He then referred to the Supreme Court decision in the case of M/s. Novopan India Limited [1994 (73) E.L.T. 769 (S.C.)] and M/s. Rajasthan Spinning Weaving Mills [1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry but also from the Ministry of Finance and Member (Customs), of Central Board of Excise and Customs. Judged in this context, the clarification contained in the CBEC circular dated 6-5-1997, though issued in the context of Notification 1/95-C.E. while it is Notification 2/95 which is relevant in the present context has got definite persuasive value. That circular clarified the scope of the term manufacture. It was, clarified in the said circular that the Export oriented scheme covers even those activities which may not be strictly considered as manufacture under Section 2(f) of Central Excise Act. As per Explanation 1 to Rule 13 manufacture includes the process of blending of any goods is making alteration or any other operations th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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