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2016 (10) TMI 612 - CESTAT MUMBAI

2016 (10) TMI 612 - CESTAT MUMBAI - TMI - Manufacture - repacking of oil from bulk packs to smaller packs - Whether the repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs will amount to manufacture and liable to duty or otherwise? - Held that: - The issue is no more res integra. The Tribunal in a similar set of facts, in the case of CCE Pune II v. Anwar Oils [2015 (12) TMI 1348 - CESTAT MUMBAI] held the decision in favour of the assessee stating that .....

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for appellant Shri M. P. Damle, Asst. Commr (AR) for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. PII/BKS/58/2005 dated 31.01.2005. Appellant has also filed a miscellaneous application for raising additional grounds. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs during October 2003 will amount to manufa .....

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g of refined edible oil in retail packs from tankers and labeling with brand name was carried out and that they had received refined edible oil in tankers cleared under the delivery challan which was produced before the first appellate authority. The first appellate authority, in our considered view, correctly followed the law as has been decided by the Tribunal in the case of Amonia Supply Company- 2001 (131) ELT 626 to hold in favour of the respondent. The findings of the first appellate autho .....

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ifferent still the case is relevant and the ratio laid down in the said decision is applicable to the present case. Therefore, the tankers cannot be treated as bulk packs and hence packing of the product received in tankers into smaller packs cannot be held as the activity of repacking from bulk packs to retail packs and hence the activity does not amount to manufacture. Further, it is observed that there is no difference in the wording of Chapter Note 4 of Chapter 15. Chapter Note 10 of Chapter .....

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f 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. It can be seen from the above reproduced findings that the respondent was receiving the edible oil in tankers. It is not bulk pack as the finding, which has not been contr .....

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in these products amounted to manufacture or not. The products are various dyes & dye bases, napthols & fast bases, and chrome pigments. They fall in Chapter 29 and Chapter 32 of the Central Excise Tariff Act, 1985 (hereinafter referred to as Act) respectively. It is not in dispute that the assessee is not the manufacturer of these products. It buys the same from a manufacturer in bulk quantities in bulk packing. Thereafter, some process is undertaken thereupon, as noted hereinafter and .....

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er 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 .....

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wise, he wanted us to read the word and not conjunctively but disjunctively. We are not impressed with this argument of Mr. Radhakrishnan. It is clear from the plain language of the aforesaid Chapter Notes which use both the expression or as well as and at different places. Thus, by using the two expressions, the intention of the legislature is manifest that insofar as the process of label or relabelling of containers is concerned, it would amount to manufacture only if the other condition, viz. .....

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