1999 (2) TMI 173

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..... C.N.B. Nair, Member (T)]. M/s. Dandekar Tapes Pvt. Ltd. receive in bulk, gums and pastes classifiable under sub-headings 3505.90 and 3506.00 of the Central Excise Tariff Act, 1985 from M/s. Mihir Industries. They repack the said gums and pastes into smaller containers, affix the label Camel and supply them to the dealers of M/s. Camlin Pvt. Ltd. The Revenue Authorities demanded duty from M .....

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..... that repacking of the gums and pastes did not amount to manufacture. The appeal contends that the products cannot be marketed without being packed in containers and without being affixed by the brand name on it. It also contends that the products cannot be sold in loose condition and in bulk , in support of the appeal. The appeal also relies on the judgment of the Gujarat High Court in the cas .....

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..... the products cannot be marketed without repacking and labelling is contrary to this finding and is without any basis. He also submitted that it is settled law that mere repacking and labelling would not amount to manufacture unless the same are specified in the Tariff itself to be so, which was not the case in respect of the gums and pastes at the relevant time. 4. We have heard both sides and p .....

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