2006 (8) TMI 369

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..... t. [Order per : P.G. Chacko, Member (J)]. -  In this appeal of the Revenue, the short question which arises for consideration is whether the goods (leather chemicals) removed by the respondents, in the form in which they did, during the period 1-3-97 to 10-12-98 were dutiable. The original authority demanded duty of Rs. 1,91,035/- from the party and imposed on them penalties. The first appe .....

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..... ivity to the original authority, by submitting that most of the goods received in bulk containers from M/s. Balmer Lawrie & Co. Ltd. were sold as such and that the remaining quantity so received from the said company was disposed of by way of retail sale to small scale consumers, who often brought their own containers for purchasing the chemical. They submitted that the chemical from the bulk cont .....

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..... y inbuilt in the issue framed by ld.Commissioner (Appeals). We also find that mere pouring of chemicals from bulk to small containers is not an activity attracting the above Chapter Note. In order to attract the Chapter Note, goods in bulk container should be "repacked" in small containers, whereby the goods becomes a marketable product. Thus the Chapter Note presupposes retail packs of the goods .....

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