TMI Blog2018 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... stage the core issue of correct classification of bulk talc powder and its technical characteristics were not considered. Therefore, it is premature to come to a conclusion on the issue of manufacture and dutiability in respect of retail printed pack of talc powder which is marketed as cement water proofing compound. Matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand. - APPEAL No.E/387/08 & E/58/10 - A/91682-91683/2017 - Dated:- 29-12-2017 - Mr. Ramesh Nair, Member ( Judicial ) And Mr. Raju, Member ( Technical ) Shri. Gajendra Jain, Advocate for appellant Shri. M. R. Melvin, Supdt. (AR) for respondent ORDER Per : Ramesh Nair 1. The fact of the case is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the order-in-original. Revenue filed appeal No.E/58/10 and in another order the Commissioner (Appeals) upheld the order-in-original No.ACC/EX(Div-II)/22/2007-08 dated 25/09/2007 against which the assesee filed the Appeal No.E/387/08. 2. Shri Gajendra Jain, Ld. Counsel appearing on behalf of the assesee submits that they purchased talc powder (soap stone) which is a mineral product and fall under Chapter 25 of the CETA. The assesee carrying out the activity of re-packing from bulk to retail pack and affix the brand name of Sika Noleek . There is no chapter note in the Chapter 25 by which this activity is amount to manufacture. Therefore, the activity does not amounts to manufacture as no change in the identity of the product is ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4010, therefore, liable for duty. 4. We have carefully considered the submissions made by both sides. As per the facts of the case, the appellants have purchased the goods from various manufacturers, i.e. mineral products under the description of talc powder. On going through the sample challan, we found that the suppliers are not registered with Central Excise and also not paying any excise duty. It is not coming out on record that whether the goods of the manufacturers/suppliers is exempted from any notification or attract nil rate of duty. It is also not revealed that the input which is purchased by the assesee is a mineral product or mixture of various chemicals. No test was carried out on the product. The product as such was re-pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 3808) labeling or relabeling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . 4. From the above Chapter Note in respect of product of Chapter 38, labeling or relabeling and repacking from bulk pack to retail packs to render the product marketable to the consumer shall amount to manufacture. Therefore, there is no doubt that if the bulk talc powder purchased by the assesee fall chapter 25, the activities carried out by the assesee does not amount to manufacture. However, if the bulk talc powder is a cement water proofing compound which classifiable under Chapter 38, the same activities would amount to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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