2008 (8) TMI 147

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..... ulk pack therefore, mere transferring of chemicals from tanker-lorry to small containers is not repacking - mere packing or re-labeling without repacking from bulk pack not amounts to “manufacture” - E/449/2001 - 889/2008 - Dated:- 19-8-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant. Shri S. Venkatachalam, Advocate, fo .....

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..... ged in the Chapter Note) involved in the said activity and, therefore, the goods in question was not dutiable. In support of these cases, the counsel for the respondents has cited the following decisions:- 1. Commissioner v. Meenakshi Co. - 2006 (204) E.L.T. 430 (Tri.- Chennai) 2. Vadilal Gases Ltd. v. Commissioner - 2007 (218) E.L.T. 77 (Tri.-Ahmd.) In the first case, it was held .....

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..... this expression used in Chapter Note 11. The chemicals were identified by affixing labels bearing their names. There being no bulk pack, there can be no retail packing and, for that matter, the above kind of labelling is also not one envisaged under the Chapter Note. This finding is supported by the Apex Court's judgment in Commissioner v. BOC ( India ) Ltd., 2008 (226) E.L.T. 323 (S.C.) .....

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