2009 (2) TMI 872 - SCH - Central Excise

Manufacture - Appellant receiving Clove oil and Sandalwood oil in bulk packing and repacking in the small packings - the decision in the case of DABUR INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD 2008 (8) TMI 262 - CESTAT NEW DELHI contested, where it was held that No process was undertaken by the appellant which amounts to manufacture and there is no chapter note under chapter 33 of the tariff which states that the packing and repacking of goods classifiable under sub-heading 3301.00 amounts to manufacture and demand not sustainable - Held that - the decision in the above case upheld - appeal dismissed.