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2015 (5) TMI 700 - SUPREME COURT

2015 (5) TMI 700 - SUPREME COURT - 2015 (321) E.L.T. 5 (SC) - Manufacturing process or not - Repacking and / or labelling - Products purchased in bulk quantities in bulk packing & thereafter process is undertaken - dyes & dye bases, napthols & fast bases, and chrome pigments - Held that:- It is clear from the plain language of the Chapter Notes which use both the expression 'or' as well as 'and' at different places. Thus, by using the two expressions, the intention of the legislature is manifest .....

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ws that insofar first part is concerned, both the conditions have to be satisfied.

Insofar as the napthols & fast bases is concerned, even from the order of the Commissioner, it becomes clear that though there was repacking and even relabeling, the repacking of bulk was not into retail packing as the goods after repacking were supplied to industrial consumers on wholesale basis. It is specifically stated so by the assessee which fact is not denied by the Commissioner.Therefore, both t .....

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- Civil Appeal No. 1092 of 2005, Civil Appeal Nos.9784 -9785 of 2013, Civil Appeal Nos.2088 -2089 of 2014 - Dated:- 5-5-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Petitioner : Mr K Radhakrishnan, Sr. Adv., Mr Rupesh Kumar, Adv., Mr Ritesh Kumar, Adv., Mr T M Singh, Adv., Mr B Krishna Prasad, Adv., Mr Jaideep Gupta, Sr. Adv., Mr Kunal Chatterji, Adv. and Ms Maitrayee Banerjee, Adv. For the Respondents : Mr Alok Yadav, Adv., Mr Somnath Shukla, Adv., Mr Udit Jain, Adv. and Mr Praveen .....

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of these products. It buys the same from a manufacturer in bulk quantities in bulk packing. Thereafter, some process is undertaken thereupon, as noted hereinafter and that has given rise to the dispute as to whether such a process amounts to manufacture or not. The process is of repacking and / or labeling. It is thus, an admitted case that the assessee is not a manufacturer in traditional sense. However, by virtue of Chapter Note 11 of Chapter 29 and Chapter Note 3 of Chapter 32 of the Act, wh .....

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to render the product marketable to the consumer, shall amount to manufacture." Chapter Note 3 of Chapter 32: "In relation to products of heading No.32 -06, labelling or re-labelling of containers and re-packing from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture." It was the endevour of Mr. K. Radhakrishnan, learned senior counsel appearing for the appellant, to argue that even if on .....

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Thus, by using the two expressions, the intention of the legislature is manifest that insofar as the process of label or relabeling of containers is concerned, it would amount to manufacture only if the other condition, viz., repacking from bulk to retail pack is also satisfied. The aforesaid view gains credence from other fact, i.e., where the second process is treated as manufacture, viz., "adoption of any other treatment to render the product marketable to the consumer", the express .....

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