9911796707
TMI Blog2003 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. The issue involved in this appeal, filed by M/s. Lincoln Parentarals Limited, is whether Note 5 to Chapter 30 of the Schedule to the Central Excise Tariff Act is attracted in the facts and circumstances of the matter. 2. Shri Jitendra Singh, learned Advocate, submitted that the Appellants manufacture medicaments falling under Chapter 30 of the Central Excise Tariff; M/s. Bombay Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 173H; that the Additional Commissioner, under the Adjudication Order No. 252/99, dated 7-10-99 has confirmed the demand of duty and imposed a penalty, holding that the process of re-labelling undertaken by the assessee amounts to manufacture in terms of Note 5 to Chapter 30; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal holding that the goods were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to Chapter 30. The learned Advocate also relied upon the decision of the Tribunal in the case of ADI Enterprises v. CCE, Mumbai, 2002 (144) E.L.T. 379 (T) wherein it has been held that Act of putting various items as soap, shampoo, hair oil and cream in one package does not result in emergence of a new article distinct as by the act of combining these items in one pack, all that has happened i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess of re-labelling along with repacking from bulk pack to retail is undertaken and has been used in the Chapter Note. 3. Shri V. Valte, learned SDR reiterated the findings as contained in the impugned order. 4. We have considered the submissions of both the sides. Note 5 to Chapter 30 of the Central Excise Tariff provides In relation to the products of heading No. 30.03, conversion of po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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