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2016 (9) TMI 234 - CALCUTTA HIGH COURT

2016 (9) TMI 234 - CALCUTTA HIGH COURT - 2016 (339) E.L.T. 16 (Cal.) - Manufacture - Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to bring into existence ‘retail pack’, having brand name, meant for ultimate consumer, comes within the purview of the definition of ‘manufacture’ as defined in Section 2(f) of the Central Excise Act, 1944. - Held that:- packing or re-packing of go .....

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meaning could be given to that. Therefore, no substantial question of law is involved and we refuse to admit the appeal. - Revenue's appeal dismissed - GA 2350 of 2015, CEXA 5 and 2 of 2015 and GA 916 of 2015 - Dated:- 10-2-2016 - GIRISH CHANDRA GUPTA AND ASHA ARORA JJ. Mr. R. Bharadwaj, Adv., Mr. K. K. Maiti, Adv., Mr. Pranab Kr.Dutta, Sr. Adv., Mr. Kunal Chatterjee, Adv., Mr. Sourav Bhagat, Adv. and Mr. Arnab Sinha, Adv. for the Appearing Parties. ORDER: The Court : Mr. Bharadwaj, learned adv .....

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ng of toasted biri bundles in pre-printed wrappers [purchased from outside] with the aid of machine by power to make it saleable as pouch/sachet is an activity which is incidental or ancillary to the completion of the manufactured biri and therefore, it amounts to a process in manufacturing within the meaning of definition of the word manufacture appearing from clause (f) of Section 2 of the Central Excise Act, 1944. 3. We are not impressed by this submission. Packing or any activity with respec .....

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