2004 (3) TMI 617

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..... - E/1686/2003-NB(SM) - A/571/2004-NB(SM) - Dated:- 12-3-2004 - Shri S.S. Kang, J. REPRESENTED BY : Shri V. Valte, SDR, for the Appellant. Shri Prem Ranjan Kumar, Advocate, for the Respondent .....

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..... under Chapter Heading 17, 20 and 22 of Central Excise Tariff and all these chapters contain a note that repacking and re-labelling etc. amounts to manufacture. The appellant received the duty paid go .....

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