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M/s Ghodawat Foods International Pvt. Ltd. Versus Commissioner of Central Excise, Pune-II

2017 (2) TMI 254 - CESTAT MUMBAI

Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable to duty? - Held that: - the conversion of the product from tanker to retail pack i .....

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ng but as per the Chapter Note 4 prevailing at the relevant time, the activity of repacking from bulk pack to retail pack and also labeling both should be carried out in order to hold manufacture under Note 4 to the Chapter 15. - There is no acti .....

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2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri J.N. Somaiya, Advocate for Appellant Shri V.K. Shastri, AC(AR) for Respondent ORDER Per Ramesh Nair The case of the Department is that the activity of conversion of edi .....

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he appellant s own case decided by this Tribunal vide Order No. A/ 90742/16/EB dated 01.09. 2016, wherein it has been held that repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs does not amount to manufac .....

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E Vs. M/s Amritlal Chemaux Ltd. 2015 (321) ELT 5 (SC) (b) CCE Vs. Ammonia Supply Co. 2011 (6) TMI 482 CESTAT-MUM (c) Ruchi Health Foods Ltd. 2007 (209) ELT 68 (Tri) (d) Deepak Trading Co. 2008 (225) ELT 532 (Tri) 3. Shri V.K. Shashtri, learned AC (AR .....

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r to retail pack is manufacture by applying the Chapter Note 4 to Chapter 15 of the Central Excise Act, 1944, which is reproduced below: - 4. In relation to products of sub-heading Nos. 1502.00, 1503.00, 1504.00 and 508.90, labeling or relabellig of .....

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pack to retail packs and also labelled then the activity shall amount to manufacture. In the facts of the present case, the edible oil received in the tanker was unloaded and then converted into retail pack and labelled. As per the judgments relied .....

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the Chapter Note that packing from bulk pack to retail pack does not satisfy. Though there is an activity of labeling but as per the Chapter Note 4 prevailing at the relevant time, the activity of repacking from bulk pack to retail pack and also lab .....

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