1999 (2) TMI 119

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..... In the present case the respondents herein are purchasing softy shake mix from M/s. Dinshaw s Frozen Foods, whose case is already dealt with today in Appeal Numbers E/2603-2604/93-D. Thereafter the respondents are mixing various flavours in the said shake mix repacking them in 200 M.L. containers and selling them. The respondents claimed that their activities as aforesaid does not amounts to manuf .....

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..... ce that has been held as dutiable under Tariff Heading 22.02, the further activity by adding flavours and by repacking in a small containers in 200 M.L. cannot be considered to be an activity of manufacture as rightly held by the lower appellate authority in the absence of any Chapter Note, during the relevant period, that repacking from bulk packs to retail packs amounts to a process of manufactu .....

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