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JPB Chemical Industries Pvt Ltd, Hitesh J Gandhi Versus Commissioner Of Central Excise, Belapur

2015 (10) TMI 834 - CESTAT MUMBAI

Packing activity - first time packing - Manufacturing activity or not - it was contended that receipt of the chemicals in tanker lorries cannot be considered as a bulk packing. - Held that:- chemicals brought in tankers can never be termed as brought in bulk 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 .....

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ellant : Shri Suresh N Niratkar, consultant For the Respondent : Shri Sanjay Hasija, Supdt ORDER Per P K Jain The brief facts of the case are that the appellants are receiving certain chemicals in tanker lorries. After receipt of the said goods there are unloaded in carboys/drums of different capacities. The said drum/and carboys are thereafter labelled and the same are sold to various customers. The chemicals in question are classifiable under Chapter 28/29. Revenue's case is that in view o .....

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ed that they are not doing the repacking from bulk pack to retail pack and labelling them. He submitted that what they are doing is the first time packing. Receipt of the chemicals in tanker lorries cannot be considered as a bulk packing. This is only mode of transport of liquid chemicals. Ld. counsel further submitted Board circular no. 910/30/209-CX dated 16.12.2009 as clarification regarding labelling and repacking after the amendment of the relevant Chapter note with effect from 01.03.2008. .....

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t have done the labelling. Moreover, the said activity has been carried out in the absence of customer and as clarified in the said clarification, such activity will amount to manufacture. Ld. AR also submitted the following case laws in support of his contention. 1) Abdos Trading Co. P. Ltd. 2013 (290) ELT 467 2) Dewas Fabrics Ltd. 2015 (317) ELT 610 3) Air Liquide North India P. Ltd. 2011 (271) ELT 321 (SC) 4) Nickunj Shah 2015 (316) ELT 219 5) Hansa Gosalia 2013 (289) ELT 266 4. We have consi .....

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