TMI Blog2011 (5) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... nition, they are incidentally handling the incoming raw materials and the outgoing final products and such activities cannot be treated as cargo handling services, pre-deposit of dues waived - ST/1270/2010 - ST/331/2011(PB) - Dated:- 16-5-2011 - S/Shri M.V. Ravindran, M.Veeraiyan, JJ. Shri V.K. Agarwal, Advocate, for the Appellant. Shri B.L. Soni, SDR, for the Respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of containers or repacking from bulk packs to retail packs shall amount to manufacture. As they are deemed manufacturer, as per the special definition, they are incidentally handling the incoming raw materials and the outgoing final products and such activities cannot be treated as cargo handling services rendered by them. 4. Learned SDR reiterates the findings arising of the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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