TMI Blog2004 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Mumbai-IV, confirmed the demand of duty on the goods to the extent of Rs. 17,68,365/- and equivalent amount of penalty imposed on the appellant under Section 11AC of the Central Excise Act. He has also ordered interest at 24% per annum in terms of Section 11AB of the Act, apart from confiscating the goods valued at Rs. 3,55,640.50 seized from the company's premises on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods worth Rs. 3,55,640.50 lying in the premises. Accordingly, they were seized on 7-1-98 on the reasonable belief that they were liable for confiscation. It is also found that the goods valued at Rs. 1,61,97,555/-manufactured and cleared between 1-3-97 and 17-4-77, the duty liability of which was Rs. 29,02,960/-. Thereafter, show cause-cum-demand notice dated 6-6-98 was issued. After due enquiry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity engaged in by the dealers of bulk liquid chemicals and offloading the same at the dealers premises into available empty vessels like barrels, HDPE carbuoys, M.S. drums, large jars, etc. cannot be held to be "repacking operation" within the ambit of the new Chapter Notes 10 and 11 added under Chapters 28 and 29 of CETA, 1985, so as to amount to "manufacture". 6. In the case of M/s. Lakm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reatment to render products marketable to consumer' under Note 5 of Chapter 30 relating to drugs under Heading 30.03 of Central Excise Tariff Act, 1985 - Process does not amount to manufacture - Section 2(f) of Central Excise Act, 1944. 8. In Johnson Johnson Ltd. v. Commissioner of Central Excise, Mumbai-IV [2003 (156) E.L.T. 134 (Tri. - Mumbai)], it is held that conversion from wholesale pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd' has been judicially interpreted in plethora of judgments to mean in the context to include or along with or in addition something thereto. Therefore, Chapter Note 11 to Chapter 29 must be interpreted to cover the situation where either labelling or re-labelling of containers is done along with repacking from bulk packs to retail packs. Therefore, the contention of the Department has no force. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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