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2015 (12) TMI 1348 - CESTAT MUMBAI

2015 (12) TMI 1348 - CESTAT MUMBAI - 2016 (335) E.L.T. 177 (Tri. - Mumbai) - Manufacture - repacked of edible oil from tanker to small containers - manufacture of edible oil which are branded as they repacked in the different quantity pack of edible oil from tanker to small containers - Held that:- the activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of Central Excise Tariff Act, 1985 .....

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. - Appeal No. E/2867 & 2868/05 - order No.A/3792-3793/15 - Dated:- 2-11-2015 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) For the Petitioner : Shri Sanjay Hasija, Supdt. (AR) For the Respondent : Shri V.B. Gaikwad, Advocate ORDER Per: M.V. Ravindran These two appeals are filed by the Revenue against Order-in-Appeal No. P-II/BKS/263-264/2005 dated 31.5.2005 passed by the Commissioner of Central Excise (Appeals), Pune-II, aggrieved by the fact that the first a .....

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ble oil into retails containers with brand name and has repacked the same from the tankers. He would draw our attention to Note 4 of Chapter 15, to submit that the said note created deemed fiction of manufacturing with labeling or relabeling of containers and repacking from bulk packs to retail packs would amount to manufacture. He would submit that the respondent has adopted the treatment of rendering the product marketable by repacking from tanker to retail packs. He would also submit that the .....

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more res integra as the Apex Court in the case of Amritlal Chemaux Ltd. - 2015 (321) ELT 5 (SC) have settled the law. He would draw our attention to the said judgment and also submit that this Bench in the case of JPB Chemical Industries Pvt. Ltd. & Hitesh J Gandhi Vs. Commissioner of Central Excise - 2015 (10) TMI-834-CESTAT-MUM on a similar issue held in favour of the assessee. He produced a copy of the said judgment. 4. We have considered the submissions made at length by both sides and .....

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Company- 2001 (131) ELT 626 to hold in favour of the respondent. The findings of the first appellate authority are as under: - It is seen that the adjudicating authority did not follow the ratio laid down in the Tribunal s decision in the case of Ammonia Supply C. Vs. Commissioner of Central Excise, New Delhi - 2001 (131) ELT 626 by distinguishing the case that the product involved in that case is liquid ammonia, which is a product of industrial application or consumption and not of mass consump .....

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served that there is no difference in the wording of Chapter Note 4 of Chapter 15. Chapter Note 10 of Chapter 28 and Chapter Note 11 of Chapter 29 and the Tribunal applying the ratio of judgment in the case of Ammonia Supply Co. has decided the following cases in the parties favour - (i) Ammonia Marketing Co. Vs. Commissioner of Central Excise Bangalore - 2001 (133) ELT 709, (ii) Ram Kishore Chemicals Co. Pvt. Ltd. Vs. Commissioner of Central Excise, New Delhi - 2002 (145) ELT 106, (iii) Hotz In .....

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the respondent was receiving the edible oil in tankers. It is not bulk pack as the finding, which has not been controverted by the Revenue. 6. We find that the Chapter Note 4 of Chapter 15 in the same words as Chapter Note 11 of Chapter 29 made fiction of repacking/re-labeling as to be deemed manufacture. The said Chapter Note 11 of Chapter 29, was being considered by the Apex Court in the case of Amritlal Chemaux (supra). Respectfully, we reproduce the entire judgment: - There are three produc .....

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acturer 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 labelling. 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, which gives extended meaning to manufacture by creat .....

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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. 2. It was the endeavour of Mr. K. Radhakrishnan, learned senior counsel appearing for the appellant, to argue that even if one of the two processes, viz., labelling or relabelling of containers or for that .....

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ocess of label or relabelling 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 expression any other treatment and that too, with intention to render it marketable clearly shows that insofar first par .....

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