2015 (10) TMI 834

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..... packs. So the assessee was not repacking the goods from bulk packs to retail packs. Accordingly the activity undertaken by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture Present case is squarely covered by the clarification of the Board vide Circular 910/30/2009-CX dated 16.12.2009 and this Tribunal has also take .....

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..... ssifiable under Chapter 28/29. Revenue's case is that in view of chapter note 10 to chapter 28 and similar notes in other chapters, the activity carried out by the appellant would amount to manufacture. Accordingly, a demand notice was issued to the appellant which was adjudicated vide order dated 08.08.2003. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeal) .....

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..... drums/carboy is not the same as repacking the goods from bulk pack to retail pack, therefore such an activity will not amount to manufacture. 3. Ld. AR on the other hand, submitted that Board vide circular no. 342/58/97-CX dated 08.10.1997 has clarified that packing of the goods from bulk to retail will amount to manufacture. Further, in the present case, the appellant have done the labelling. .....

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..... to be decided on facts. However before examining the implication of the substitution of word 'and' by 'or', it is necessary to examine whether the activity itself is covered by term repacking from bulk packs to retail packs. Hence the first issue which needs to be decided is whether the container/ lorry tanker can be considered as bulk pack. 3. Tribunal has in the case of Am .....

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..... ms cannot be said to be covered by the said chapter note 10. 6. We find that the present case is squarely covered by the above clarification of the Board and this Tribunal has also taken similar view in large number of cases starting from Ammonia Supply Co. (supra) and in view of the consistent stand of the Tribunal and accordingly, all the appeals are allowed. (Operative part pronounced i .....

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