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Deputy Commissioner of Central Excise, Siliguri Versus M/s. Kishan Biri Mfg. Co. & Others

2016 (9) TMI 234 - CALCUTTA HIGH COURT

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 ultim .....

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ty in respect of the goods specified in the Third Schedule. Admittedly, biri is an item, which has been kept in the First Schedule. Therefore, it is more than clear that the legislature has made a distinction as to in which cases packing or repacking .....

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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 .....

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ideration of this court: 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 .....

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ide] 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 definit .....

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ri. Clause (f) of Section 2 which defines the word manufacture is worded as follows: [f] manufacture includes any process - (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in t .....

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in a unit container or labelling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer;] and the word manufact .....

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