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TMI Blog2016 (10) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... he repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs during October 2003 will amount to manufacture and liable to duty or otherwise. Both the lower authorities have held that this repacking will amount to manufacture and duty liability needs to be discharged. 4. We find that the issue is no more res integra. This Tribunal in a similar set of facts, in the case of CCE Pune II v. Anwar Oils vide order No.A/3792-3793/15 dated 02.11.2015 held in favour of the assessee. We reproduce the relevant paragraphs:- "5. The facts are undisputed that the appellant is engaged in the activity of repacking of refined edible oil in retail packs from tankers and labeling with brand name was carried out an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ind. Ltd. Vs. Commissioner of Central Excise, Noida 2005 (66) RLT 690. Therefore, in the present case, 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, 1985. Therefore, there is no merit in the stand of the Department. In view of the above, the demand, interest and penalties are not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which gives extended meaning to manufacture by creating a fiction, the appellant wants to rope in the respondent-assessee under the aforesaid Chapter Notes. The two chapter notes, viz., Chapter Note 11 of Chapter 29 and Chapter Note 3 of Chapter 32 are identically worded and read as under :- Chapter Note 11 of Chapter 29 : In relation to products of this chapter, labelling or re-labelling of containers and re-packing from bulk to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 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 adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered all the three products, viz., dyes & dye bases, napthols & fast bases, as well as chrome pigments, the final order which was passed by the adjudicating authority, did not levy any excise duty on dyes and dye bases. Thus, we are concerned with the remaining two products, viz., napthols & fast bases and chrome pigments. 4. Insofar as the napthols & fast bases is concerned, even from the order of the Commissioner, it becomes clear that though there was repacking and even relabeling, the repacking of bulk was not into retail packing as the goods after repacking were supplied to industrial consumers on wholesale basis. It is specifically stated so by the assessee which fact is not denied by the Commissioner. Therefore, both the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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