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2015 (11) TMI 660 - CESTAT MUMBAI

2015 (11) TMI 660 - CESTAT MUMBAI - TMI - Manufacture - labelling and packing from bulk container to carboys - sale of goods from the warehouse / dealers at higher price - Demand of differential duty - Held that:- Board vide Circular dated 16/12/2009 has examined this very issue and after examining both - before amendment on 01/03/2008 the relevant note, has clarified that the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into smaller dr .....

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ief facts of the case are that the appellants at their units located in Gujarat are manufacturing fatty acids, Oleic 26, Oleic 20 and LOFA. These goods are classifiable under Chapter 38. They pay excise duty and clear such goods in lorry tankers from the manufacturing units located in Gujarat and bring to Mumbai. In Mumbai, they have registration as a registered dealer. The duty-paid goods are unloaded into carboys of 90 litres and carboys of different capacity. On these carboys name of the manu .....

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ppellants are required to pay duty in Mumbai on the repacked goods. 3. Learned counsel for the appellants submit that the Board vide Circular No. 910/30/2009-CX dated 16/12/2009 has clarified that the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into small drums does not amount to manufacture. Learned counsel also submitted the following case law in support of this contention. (i) Commissioner of Central Excise, Chennai vs. Sigma Scient .....

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products of this Chapter (other than products of heading No. 38.08), labelling or relabeling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amounts 'manufacture'. Learned AR submits that it will be seen from the statement of Shri R.H. Subramanium, Manager and Authorised Signatory of the appellant, that their activities include offloading of the goods in the carboys, repacking of g .....

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duty is payable. Learned AR also submitted that it is with these processes that goods have become marketable. In support of the contention, learned AR rely on the following case laws: (a) Air Liquide North India Pvt. Ltd. vs. Commissioner of Central Excise, Jaipur I 2011 (271) ELT 321 (SC); (b) Surya Air Products Pvt. Ltd. vs. Commissioner of Central Excise, Chandigarh 2012 (283) ELT 107 (Tri.-Del.); (c) Abdos Trading Co. Pvt. Ltd. vs. Commissioner of Central Excise, Kolkata II 2013 (290) ELT 46 .....

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ctively no extra duty is required to be paid. Learned counsel submits that in the facts of the case, extended period of limitation is not invokable and also in case it is held that extended period is invokable then they should be given the benefit of credit of duty paid on the inputs. 6. We have considered the submissions. We find that Board vide Circular dated 16/12/2009 (supra) has examined this very issue and after examining both - before amendment on 01/03/2008 the relevant note and after am .....

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he said Chapter Note has been amended in 2008 budget, it has been contested that the said activity is covered by the present wordings of the Chapter note. The relevant portions of the chapter note reads as under: Before Amendment (1.03.2008) 10. In relation to products of this Chapter, labelling or relabelling of containers and repacking 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'. .....

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