TMI Blog2011 (9) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Heard both sides extensively on the stay petitions. 2.1 The applicants imported readymade garments from countries like Indonesia, Bangladesh. They were received in a pack of 6 pieces. Each piece contained the brand name, size detail, style and MRP and was kept in a polythene cover. The imported packets were sent to job workers and the packets were opened and each of the individual piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 62.01 6201.00 Articles of apparel, not knitted or crocheted, all sorts 16% 62.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h merely contained the details which were already available along with the readymade garments in the polythene cover will not amount to labelling. He also submits that the activity of putting the individual garments after checking and ironing in the product box will not amount to repacking from bulk packs to retail packs. In support of his submissions, he relied on the decision of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions made by both sides. Prima facie, the activities undertaken by the applicants on the imported readymade garments involved repacking from bulk pack to retail pack and labelling on the product boxes with a view to render the products marketable. Therefore, on merits, the demands are, prima facie, sustainable. However, we are in agreement with the submissions of the ld. Advocate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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