TMI Blog2017 (6) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... /30/2009-CX dated 16.12.2009 that the activity does not amount to manufacture. Once it is found that in terms of the said Chapter Note, the activity does not amount to deemed manufacture, the other issue whether the assesse-respondent is eligible for exemption under N/N. 38/97 CE dated 27.6.1997 and N/N. 9/98 CE dated 2.6.1998, does not survive for consideration. Appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. The goods in tankers after arrival in their registered premises were transferred in 35 Kgs carbuoys duly identified with their label bearing the trade name and trade mark. The receipts and disposals were duly accounted in the statutory records. 2. The main issue arising for determination in the present case is:- Whether the activity of transfer of Acetic acid from tankers to 35 Kgs Carb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter, labelling or relabelling of containers or re-packing from bulk packs to retail packs or adoption of any other treatment to render products marketable to the consumer shall amount to manufacture 5. In respect of the very same issue, the Board has clarified vide Circular No.910/30/2009-CX dated 16.12.2009 that the activity does not amount to manufacture and is reproduced below:- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgement of the Hon ble Tribunal in the case of Ammonia Supply Co. Vs. Commissioner (supra) after nothing that the order of the Hon ble Tribunal has attained finality having not been challenged by the Department. 9. In view of the above, when the activity itself does not amount to deemed manufacture, the question of demand of duty does not arise and hence the other issue raised by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
